1. P acquired 75% of the ordinary share capital of S several years ago. The statements of comprehensive income of P & S for the year ended 31 December 2021 are as below.

	P (RM000)	S (RM000)
Revenue	2,400	800
Cost of sales and expenses	(2,160)	(720)
Operating profit	240	80
Dividend received from S	1.5	-
Profit before tax	241.5	80
Taxation	(105)	(38)
Profit after tax	136.5	42

Additional information:

1. P sold goods of RM80,000 to B at a mark-up of 25%.
2. All the goods are still remain in B inventory at the year end.
3. Additional fair value depreciation for the current year amounted to RM10,000. All depreciation charged to cost of sales.

Required :

Prepare the consolidated statement of comprehensive income for the year ended 31 December 2021. (Show all workings)