b). The following are the statements of changes in equity for Islington and Southwark for the year ended 31 March 2017: Islington ($) Southwark (S) Equity bf 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 Sour assets had a fair value of $80,000. No fair value adjustments were required at a 3/5 is Islington's group policy to record NCIs at fair value at ncquisition. The NCA 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