19.4 The Managing Director of Wraymand plc has asked you to prepare the statement of comprehensive income for the group. The company has one subsidiary undertaking, Blonk Ltd. The statements of comprehensive income of the two companies for the year ended 31 March 2020 are set out below. Statements of comprehensive income for the year to 31 March 2020 Wraymand Blonk 000 000 Sales revenue 38,462 12,544 Cost of sales (22,693) (5,268) 7,276 Gross profit Dividend from Blonk Ltd 15,769 580 Distribution costs Administrative expenses 16,349 (6,403) (3,987) (2,851) (2,466) 1,959 Profit from operations Finance costs 5,959 (562) (180) Profit before tax Taxation 5,397 (1,511) 1,779 (623) Profit for the year 3,886 1,156 Further information: (i) Wraymand plc acquired 75% of the ordinary share capital of Blonk Ltd on 1 April 2019. During the year, Blonk Ltd sold goods which had cost 1,100,000 to Wraymand plc for 1,600,000. All of the goods had been sold by Wraymand plc by the end of (ii) the year. Required: Draft a consolidated statement of comprehensive income for Wraymand plc and its subsidiary for the year ended 31 March 2020. (Amended from AAT)