P Co acquired 60% of the 100,000 equity of S Co on 1st April 2017. The statements of profit or loss for the year ending 31st December 2017 are set out below: Sales Revenue Cost of Sales Gross Profit 170,000 (65,000) 105,000 S Co E' SH 80,000 (36,000 44,000+ Other Income- Dividends from S Co 3,600+ Administrative Expenses Profit before Tax (43,000) 65,600 (12,000% 32,000- Income Tax (23,000) 42,600 (8,000 24,000- Notes: Dividends (paid 31/12) Retained Profits 12,000 30,600 6,000 18,000+ Retained Earnings Brought Forward 81,000 111,000 40,000 58,000 Prepare the consolidated statement of profit and loss, the retained earnings, the NCI extracts and a statement of changes in equity