19.3 On 1 March 2020, YY Ltd acquired 85% of the ordinary share capital of ZZ Ltd. There are no preference shares. Both companies prepare financial statements to 31 October each year. Transactions between the two companies during the year to 31 October 2020 were as follows: (a) On 31 January 2020, YY Ltd sold goods costing 2,000 to ZZ Ltd for 3,500. All of these goods had been sold by ZZ Ltd by the end of the accounting year. (b) On 30 September 2020, YY Ltd sold goods costing 4,000 to ZZ Ltd for 7,000. None of these goods had been sold by ZZ Ltd by the end of the accounting year. There was a goodwill impairment loss of 10,000 during the period from 1 March 2020 to 31 October 2020. The statements of comprehensive income of the two companies for the year to 31 October 2020 are as follows: YY Ltd 150,000 60,000 ZZ Ltd 84,000 27,000 Sales revenue Cost of sales Gross profit Operating expenses 90,000 25,800 57,000 18,600 Profit before tax Taxation 64,200 12,000 38,400 7,200 Profit for the year 52,200 31,200 All income and expenses accrued evenly through the year. Required: Prepare a consolidated statement of comprehensive income for the year to 31 October 2020