Henry plc has one subsidiary, Son Ltd. Son Ltd was sold in 2022, at no profit or loss to Henry plc. Required: Using the information below, you are required to show the comparative amounts that would appear for 2021, in the 2022 financial statements of Henry plc. Henry plc Son Ltd Income statement 2021 m m m Revenue Cost of sales Gross profit 1,000 100 1,100 (600) (60) (660) 400 40 440 Other income 20 Distribution costs (100) (10) Administrative expenses (150) (15) Profit before taxation 170 Income tax expense (30) 2 22 (110) (165) 17 187 (3) (33) Profit after taxation 140 14 154