Black plc acquired 80% of the ordinary shares and 10% of the preference shares in Ben plc on 31 December three years ago when Ben's accumulated retained profits were Rs 45 million. During the year, Black sold Ben goods for Rs 8 million plus a mark-up of 50%. Half of these goods were still in stock at the end of the year. There was goodwill impairment loss of Rs 3 million, the statement of comprehensive income of the two companies for the year ended 31 December 2013 was af follows: Sales Revenue Cost of Sales Gross Profit Operating Expenses Operating Profit Dividends received - ordinary shares Dividends received - preference shares Profit before tax Income tax expense Profit for the year Black plc Ben plc Rs '000 Rs '000 300,000 180,000 (90,000) (90,000) 210,000 90,000 (88,623) (60,000) 121,377 30,000 6,000 450 127,827 30,000 (21,006) (9,000) 106,821 21,000 Required: Prepare a consolidated statement of comprehensive income for the Black group for the year ended 31 December 2013.