The statements of comprehensive income for Continent plc, Island Ltd and River Ltd for the year ended 31 December 20X9 were as follows:

Continent plc acquired 80% of Island Ltd for ‚¬27,500 on 1 January 20X3, when Island Lid€™s retained earnings were ‚¬22,000 and share capital was ‚¬5,500. During the year, Island Ltd sold goods costing ‚¬2,750 to Continent plc for ‚¬3,850. At the yearend, 10% of these goods were still in Continent plc€™s inventory.
Continent plc acquired 40% of River Ltd for ‚¬100,000 on 1 January 20X5, when River Ltd€™s share capital and reserves totaled ‚¬41,250 (share capital consisted of 11,000 50c shares). During the year River Ltd sold goods costing ‚¬1,650 to Continent plc for ‚¬2,200. At the yearend, 50% of these goods were still in Continent plc€™s inventor y.
Goodwill in Island Ltd had suffered impairment charges in previous years totalling ‚¬2,200 and Goodwill in River Ltd impairment charges totalling ‚¬7,700. Impairment has continued during 2009 reducing the Goodwill in Island by ‚¬550 and the Goodwill in River by ‚¬3,850.
Continent plc includes in its revenue management fees of ‚¬5,500 charged to Island Ltd and ‚¬2,750 charged to River Ltd. Both companies treat the charge as an administration cost. Non-controlling interests are measured using method 1.

Required:
Prepare Continent plc€™s consolidated statement of comprehensive income for the year ended 31 December20X9.

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Continent plcsladLtd River Ltd 825,000 Revenue Cost of sales Gross profit Administration costs Distribution costs Dividends receivable from Island and River Profit before ta>x Income tax Profit after tax 220,000 82,500 (8250) 74,250 (3,850) (2,750) 616,000) (55,000) 209,000 (33,495) (I1,000) 65,000 (18,700) (14,300) 4,620 169,125 (55,000) 33,000) (100) 132,000 67,650 114,125 99,000 56,650