Below are the statements of comprehensive income of Mycro, its subsidiary Macro and associates Tycro at 31 December 2017. Mycro, Rick and Brads are public limited companies.

	Mycro	Macro	Tycro
Revenue	$500	$150	$70
Cost of Sales	-$270	-$80	-$30
Gross Profit	$230	$70	$40
Other Expenses	$150	$20	$15
Finance Income	$15	$10	$-
Finance Cost	$20	$-	$10
Profit before tax	$75	$60	$15
Income tax expense	$25	$15	$5
Profit for the year	$50	$45	$10
Other comprehensive Income
Gains on property reevaluation/net of tax	$20	$10	$5
Total Comprehensive Income for the year	$70	$55	$15

You are also given the following information:

1. Mycro acquired 80,000 share in Macro for $188,000 3 years ago when Macro had a credit balance on its reserves of $40,000. Macro has $100,000 $1 ordinary shares.

2. Mycro acquired 40,000 shares in Tycro for $60,000 for $60,000 Tycro has 100,000 $1 ordinary shares.

3. During the year Macro sold some goods to Mycro for $66,000 (cost $48,000). None of the goods sold by the year end.

4. Group policy is to measure non-controlling interest at acquisition at fair value. The fair value of the non-controlling interes in Macro at acquisition was $40,000. An impairment test carried out at year end resulted in $15,000 of the recognized goodwill relating to Macro being written off and recognition of impairment losses of $2400 relating to the investment in Tycro.

Required:

Prepare the consolidated statement of Comprehensive Income for the year ended 31 December 2017 for Mycro Group, incorporating its associate. (25 marks)