Cypher Ltd acquired $70\%$ of the shares of Oracle Ltd on the $1$st of May $2016$ for R$2500000.$ At that date, the share capital of Oracles Ltd amounted to R$2000000$ and the retained earnings was

R$1100000.$

You have been provided with the following information for each of the two companies for the financial year ended $30$ April $2017$:

$$ Additional notes

$$ Statement of comprehensive income

Additional notes:

$1.$ During the year, Oracles Ltd sold inventory with a cost of R$200000$ to Cypher Ltd for R$400000$ on credit. Only half of this inventory has been sold by Cypher Ltd$.$ Cypher Ltd also still owes Oracles Ltd R$120000($as at $30$ April $2017).$

$2.$ During the year, Oracles Ltd paid a total dividend of R$80000$ to all its shareholders.

$3.$ Cypher Ltd lent R$300000$ to Oracles Ltd$.$ The interest for the year amounted to R$24000.$

$4.$ Non$-$controlling interest is measured at their proportionate share of the net assets.

Statement of comprehensive income for the year ended $30$ April $2017$

Cypher Ltd Oracles Ltd

R$000$ R$000$

Revenue $61464861$

Cost of sales $-3651-2570$

Gross profit $24952291$

Dividends received $560$

Interest received $3912$

Selling and distribution costs $-774-604$

Administrative expenses $-534-656$

Operating profit $12821043$

Finance costs $-85-35$

Profit before taxation $11971008$

Taxation $-342-278$

Profit for the year $855730$

Prepare the consolidated statement of comprehensive income for the year ended $30$ April $2017$ for Cypher Ltd and its subsidiary.

$(35)$

Round your answer to the nearest Rand. Clearly show zeros where applicable.