Mifupa Ltd. offered to acquire 75% of the issued share capital of Nyama ltd. on 1 April 2019. The offer became final on 1 May 2019.Mifupa Ltd. had acquired 25% of Mshipa Ltd. many years ago. The income statements of the four companies for the year ended 31 December 2019 were as follows: Mifupa Ltd. Sh. 000 Nyama Ltd. Sh. 000 Mshipa Ltd. Sh. 000 Ngozi Ltd. Sh. 000 Turnover 3,237,840 687,760 136,800 102,600 Cost of sales 2,238,624 489,312 92,160 69,120 Gross profit 999,216 198,448 44,640 33,480 Expenses 248,736 54,368 10,240 7,680 Operating profit 750,480 144,080 34,400 25,800 Dividend income 1,440 - - - Interest income 4,800 2,000 - - Profit before tax 756,720 146,080 34,400 25,800 Taxation 269,600 61,000 15,600 11,700 Profit after taxation 487,120 85,080 18,800 14,100 Dividends Ordinary Interim (22,000) (960) (480) (270) Final (2,000) (480) (240) (270) Preference (480) - - - Retained profit for the year 462,640 83,640 18,080 13,560 Additional information:

Nyama Ltd. had sold to Mifupa Ltd. in the post-acquisition period, machinery at Sh. 1,260,000. The machinery had coat Nyama Ltd. Sh.1,500,000 on 1 January 2017. It is the groups policy to provide a full years depreciation on machinery at the rate of 10% on cost in the year of purchase but not in the year of sale, and to carry group assets at their original cost to any number of the group. Any gain or loss on the sale of machinery was adjusted against

Required: 1. what is the group cost of sales to be reported to the group statement of profit or loss? 2. What is the group expenses to be reported in the group statement of profit or loss A/C 3. What is the profit after tax from an associate to be reported in the group statement of profit or loss A/C? 4. What is the tax expense to be reported in the group statement of profit or loss A/C? 5. What is the frofit attributable to non controlling interest to be reported in the group statement of profit or loss A/C?