D plc has been involved in two lines of business: the operation of a chain of retail pharmacies and the manufacture and sale of medicines. The following summarised trial balance has been extracted from the books of D plc:

D plc: trial balance at 31 March 20X1

	000	000
Retail sales		12 000
Cost of retail sales	4 930
Medicine sales		1 600
Cost of medicine sales	880
Administration expenses	1 900
Distribution costs	1 600
Closure costs	920
Taxation	100
Dividends	1 700
Property, plant, and equipment cost	7 700
Property, plant, and equipment depreciation		1 600
Inventory at 31 March 20X1	411
Trade receivables	240
Bank	27
Trade payables		310
Deferred tax		600
Share capital		4 000
Retained profits		298
	20 408	20 408

1. The company closed down its medicine factory during the year. This involved expenses totalling 920 000. The costs of administration and distribution relate to retail sales.
2. The balance on the taxation account comprises the amount left after the final settlement of the corporation tax liability for the year ended 31 March 20X0.
3. The company expects to receive tax relief of 240 000 on the costs incurred in closing the medicine factory. Corporation tax on the operating profits for the year has been estimated at 1 020 000, split 80:20 between continuing and discontinued operations.
4. The provision of deferred taxation is to be increased by 90 000.

Prepare a statement of comprehensive income and statement of financial position for D plc. These should be in a form suitable for publication (in so far as is possible given the information provided).