Consolidation Schedule				Consolidated Income Statement
	Drift('000)	Kai('000)	Adjust('000)	'000
Gross profit	1,730	658	-	2,388
Expenses	(825)	(448)	-	(1,273)
Operating Profit	905	210	-	1,115
Interest paid	(24)	(18)	-	(42)

On the basis of an impairment review, it's found that 25,000 of goodwill Drift paid when acquiring Kai should be written off.

a) Calculate the consolidated profit before tax

Please explain the procedure