=+FRONT purchases raw materials from BACK. During the year ended 31 December 2003, purchases of these raw materials by FRONT from BACK amounted to €10,000,000. At 31 December 2003, the inventory of FRONT included raw materials purchased from BACK at a cost of €3,000,000. BACK supplies raw materials at cost plus 25%. 28. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Requirement 543 Prepare the consolidated statement of comprehensive income of BACK Group ple for the year ended 31 December 2003 in a form suitable for publication.