Bill plc acquired 80% of the common shares and 10% of the preferred shares in Ben plc on 31 December three years ago when Ben’s accumulated retained profits were £45,000. During the year Bill sold Ben goods for £8,000 plus a mark-up of 50%. Half of these goods were still in stock at the end of the year. There was goodwill impairment loss of £3,000. Non-controlling interests are measured using method 1. The statements of comprehensive income of the two companies for the year ended 31 December 20X1 were as follows:
Required: Prepare a consolidated statement of comprehensive income for the year ended 31 December 20X1.