3. The following are the extracts from the financial statements for the year ended 31 December 2018 of Hilsha Ltd and Pabda Ltd. Hilsha Ltd Pabda Ltd. Revenue Tk. 4,000,0000 Tk. 3,000,000 Cost of sales (2,800,000) (2,400,000) Gross profit 1,200,000 600,000 (i) Hilsha Ltd acquired 85 % of Pabda Ltd on 1 May 2017. On 1 January 2018, Pabda sold plant costing Tk. 9,000,000 to Hilsha for Tk. 10,000,000. The profit on sale has been taken to cost of sales. Depreciation has been provided by Hilsha at 10% per annum on the cost of Tk. 10,000,000. (ii) During the year Hilsha Ltd made sales to Pabda Ltd. of Tk. 600,000, all invoiced at cost plus 20%. Tk. 200,000 of these sales were in inventories at the year end. Requirement: Calculate Sales, cost of sales and gross profit of the group for the year ending 31 December 2018