b. The following are the statements of changes in equity for Islington and Southwark for the year ended 31 March 2017: Islington ($) Southwark (S) 210,000 Equity b/f 125,000 50,000 35,000 Comprehensive income Dividends (15,000) (10,000) 245.000 150.000 3/5 Islington acquired 75% of Southwark's equity shares on 1 April 2014 when Sour' assets had a fair value of $80,000. No fair value adjustments were required at a is Islington's group policy to record NCIS at fair value at acquisition. The NCI Southwark had a fair value of $25,000 at the date of acquisition. Requirement: Prepare the consolidated statement of changes in equity for the year ended 31 March 2017.