=+ During the year ended 31 December 2003, PLAY sold raw materials to WORK at original cost plus a mark up of 25%. At 31 December 2003, half of the raw materials sold to WORK, at a cost of €120,000, remained in WORK’s inventory. 5. WORK charges PLAY a management fee of €50,000 per annum. The charge is 6. Requirement included in revenue of WORK and the other operating expenses of PLAY. There is no evidence that any goodwill arising on the acquisition of REST and PLAY has ever been impaired. Prepare the consolidated statement of comprehensive income of the WORK Group for the year ended 31 December 2003.