Complete a detailed consolidation worksheet for this question. Explain how the numbers are gathered?

At 30 June 2022, three years after acquisition, the accounts of the two companies appear as follows: Sales Cost of sales Opening inventory 1 July 2021 Purchases Closing inventory 30 June 2022 Gross profit Depreciation expenses Administrative expenses Financial expenses Selling expenses Total expenses Other income Dividend revenue Interest revenue Rent revenue Total other income Operating profit before tax Income tax expense Operating profit after tax Retained earnings 1 July 2021 Available for appropriation Interim dividend paid Final dividend proposed Dividends paid and proposed Retained earnings 30 June 2022 Tornado Ltd $ 290 000 25 000 150 000 175 000 20 000 155 000 135 000 21 000 28 000 30 000 22 000 101 000 34 000 7 000 2 000 5 000 14 000 48 000 17 000 31 000 45 000 76 000 12 000 28 000 40 000 36 000 Cyclone Ltd $ 105 000 11 000 65 000 76 000 10 000 66 000 39 000 9 000 12 000 8 000 4 000 33 000 6 000 3 000 3 000 9 000 3 000 6 000 15 000 21 000 3 000 4 000 7 000 14 000