\begin{tabular}{|l|l|l|l|l|} \hline Revenue & 2940 & 1020 & & \\ \hline Cost of Goods sold & (1210) & (560) & \\ \hline Gross profit & & & \\ \hline Distribution cost & (200) & (100) & & \\ \hline Operating expenses & (350) & (60) & & \\ \hline Finance costs & (80) & (20) & & \\ \hline Dividend from Subsidiary & 40 & 0 & & \\ \hline Profit before tax & & & & \\ \hline Income tax expense & (180) & (68) & & \\ \hline Net income & & & & \\ \hline Net income attributable to controlling interest (owners of parent) & & & & \\ \hline Net income attributable to Non-controlling interest & & & & \\ \hline \end{tabular} Parent plc acquired 80% of the ordinary share capital of Subsidiary plc on 1 January 2009 for 900$. Share Capital and retained earnings were 600$ and 400$ respectively in the subsidiary as the acquisition date. In arriving at the consideration for the shares in Subsidiary the fair value of its PPE were agreed at $10 below the book value ( 5 year remaining life to compute excess acquisition date fair value amortization) and goodwill was impaired by 20% during 2009 Goodwill calculated using the full goodwill method. The statements of comprehensive income for P and S for the year ended 31 December 2010 are as follows: During 2010, Parent sold inventory to Subsidiary for 420 including a mark-up of 25% on cost. 25% of this was included in the inventory of Subsidoary -remains unsold as at 31 December 2010. Also at 1 January 2009, Parent sold a PPE to Subsidiary for 70 - Sold PPE had a cost of $100 and $40 accumulated depreciation. S depreciates this asset over its remaining 5 year life (including a full year of depreciation in the year of purchase) using the straight-line method of depreciation. Prepare the consolidated statement of comprehensive income for the year ends 31 December 2010.Impairment and depreciation expenses are charged to operating expenses