b. The following are the statements of changes in equity for Islington and Southwark for the year ended 31 March 2017: Islington (S) Southwark (S) Equity blf 210,000 125,000 Comprehensive income 50,000 35,000 Dividends (15,000) ... (10,000) 245.000 150.000 Islington acquired 75% of Southwark's equity shares on 1 April 2014 when Southwark's netw assets had a fair value of $80.000. No fair value adjustments were required at acquisition. Item is Islington's group policy to record NCIs at fair value at acquisition. The NCI holding in, 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