The following information relates to Dork Ltd and its subsidiary Sark Ltd. for the year ended 31 March 2018. Dork Ltd. Sark Ltd. S'000 3,300 (1,890) 1,410 so00 Sales revenue 1,500 Cost of sales (900) 600 Gross profit Administrative expenses Dividend from Sark (315) 72 (450) Profit before tax 1167 150 Income tax expense Profit for the year Dividends paid Profit retained Retained earnings brought forward Retained earnings carried forward (195) 972 (30) 120 600 90 372 30 1,380 1,752 318 348 Additional information: i. The issued share capital of the group was as follows. Dork Ltd.: 15,000,000 ordinary shares of $1 each. Sark Ltd.: 3,000,000 ordinary shares of $1 each. ii. Dork Ltd. purchased 80% of the issued share capital of Sark Ltd. in 2010. At that time, the retained earnings of Sark was at $168,000. Required: A. Insofar as the information permits, prepare the Dork group consolidated income statement for the year to 31 March 2018, showing profit attributable to both owners of the parent and non-controlling interests. (14 marks) . An extract of the Statement of Financial Position showing retained earnings and non- controlling interest. Show all accompanying workings (6 marks)