On 1 May 2020, part-way through the financial year, Plumb Limited acquired 80% of Solder Limited for 10,000. 1 On 1 March 2020 Plumb sold inventory to Solder for 6,000 at a gross margin of 25%. All of this inventory had been sold by the year end. 2 On 1 December 2020 Solder sold inventory to Plumb for 2,000 at a gross margin of 40%. At the year-end 70% of these goods remain in stock. 3 On 10 December 2020 Solder paid a dividend of 3,000. 4 At the end of December 2020, due to a downturn in economic activity, the Directors consider that goodwill in Solder has been impaired by 4,000. 5 Assume profits accrued evenly throughout the year. REQUIRED: Round your answers to the nearest 000 (no decimal places). Prepare a Consolidated Profit or Loss Statement for the group for the year ended 31 December 2020.