(c) On 1/1/2020 Talha Company Limited acquired 80% of the equity share capital of Lutful & Company when the net assets of Lutful & Company were Tk. 65,000. Talha Company Limited further acquired a 10% of the equity share capital of Lutful & Company on 30/9/2021 for Tk. 10,000. The statements of changes in equity for the year ended 31/21/21 are given below: Particulars Equity b/d Comprehensive Income Dividends Equity c/d Talha Company (Tk.) 156,000 24,000 (10,000) 170,000 Lutful & Company (Tk.) 80,000 13,800 (1,000) 92.800 At the date of acquisition, the fair value of Lutful & Company's net assets was deemed to equal their book value. Talha Company Limited's policy is to record the non-controlling interest at fair value at acquisition. The fair value of the NCI holding in Lutful & Company was Tk. 23,000 at acquisition. Both Talha Company Limited and Lutful & Company paid their dividends on 30/6/21. Required: Prepare the consolidated statement of changes in equity for the Talha Group for the year ended on 31/12/21. 201