river plc acquired 90 of the common shares and 10 of the 5 bonds in pool ltd on 31 m 1572177

River plc acquired 90% of the common shares and 10% of the 5% bonds in Pool Ltd on 31 March 20X1. All income and expenses are deemed to accrue evenly through the year. On 31 January 20X1 River sold Pool goods for £6,000 plus a mark up of one-third. 75% of these goods were still in stock at the end of the year. There was a goodwill impairment loss of £4,000. Set out below are the individual statements of comprehensive income of River and Pool: Statements of comprehensive income for the year ended 31 December 20X1

Required: Prepare a consolidated statement of comprehensive income for the year ended 31 December 20X1.