=+The draft statements of comprehensive income of the four companies for the year ended 30 June 1992 show:

Golf Limited Club Limited Ball Limited Tee Limited

€ € € €

Revenue 2,100,000 3,900,000 1,900,000 1,200,000 Trading profit 250,000 400,000 210,000 126,000 Dividends 46,500 = = se 296,500 400,000 210,000 126,000 Income tax expense 90,000 170,000 85,000 51,000 206,500 230,000 125,000 75,000 Additional Information