FF Ltd acquired 80% of the ordinary share capital of GG Ltd on 1 April 2014. On that date, the retained earnings of GG Ltd were ?18,260. There are no preference shares. The statements of comprehensive income of FF Ltd and GG Ltd for the year to 31 March 2018 are as follows:

The statement of changes in equity for FF Ltd and GG Ltd show the following retained earnings figures for the year to 31 March 2018:

On 4 March 2018, FF Ltd sold goods to GG Ltd for ?10,000. These goods had cost FF Ltd ?6,000. One-quarter of them were included in GG Ltd's inventory at 31 March 2018.

Required:

(a) Prepare a consolidated statement of comprehensive income for the year to 31 March 2018, assuming that there are no impairment losses in relation to goodwill.

(b) Prepare an extract from the consolidated statement of changes in equity for the year to 31 March 2018, showing the changes in the group's retained earnings.

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FF Ltd GG Ltd Sales revenue 359,800 102,600 154,600 55,550 Cost of sales Gross profit Operating expenses 257,200 118,480 99,050 19,300 Operating profit Dividends received 138,720 28,000 79,750 Profit before tax 166,720 40,000 79,750 20,000 Taxation Profit for the year 126,720 59,750 FF Ltd GG Ltd Balance at 31 March 2017 Profit for the year Dividends paid 66,090 126,720 (90,000) 41,110 59,750 (35,000) Balance at 31 March 2018 102,810 65,860