On 1 April 20X4 (on the third month) Portus purchased a 70% holding in Sanus for $13.8m in cash. Sanus' total comprehensive income for the year ended 31 December 20X4 was $2.0m, accruing evenly over the year. Sanus did not pay any dividends in the year. Required Prepare the consolidated statement of comprehensive income for the Portus Group for the year ended 31 December 20X4 (excluding consolidation adjustments). The statements of profit or loss and other comprehensive income of Portus and its subsidiary Sanus for the year ended 31 December 20X4 are as follows. Revenue ((20,000/12)*9)=15,000) Portus Sanus Consolidation $'000 $'000 $'000 50,000 20,000 Cost of sales ((7,000/12)*9)=5,250) (26,000) (7,000) Gross profit 24,000 13,000 Expenses ((1,500/12)*9-1,125) (4,400) (1,500) Finance costs ((100/12)*9-75) (600) (100) Profit before tax ((11,400/12)*9-8,550) 19,000 11,400 Income tax expense ((1,200/12)*9=900) (3,400) (1,200) PROFIT FOR THE YEAR 15,600 10,200 ((10,200/12)*9-7,650) Other comprehensive income: Gains on property revaluation 1,100 1,600 ((1,600/12) 9-1,200) TOTAL COMPREHENSIVE INCOME FOR 1,100 1,600 THE YEAR Profit attributable to: Owners of the parent (B) Non-controlling interests