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Dee Ltd Bee Ltd Tee Ltd E 2 E Sales 9,000,000 5,100,000 3,600,000 Cost of sales (3,540,000) (1,770,000) (1,380,000) Gross prot 5,460,000 3,330,000 2,220,000 Investment income- 228,000 - - dividends receivable Administration costs (558,000) (420,000) (210,000) Distribution costs (312,000) (678,000) (255,000) Interest receivable 30,000 15,000 - Interest payable on bonds (6,000) (3,000) - Profit before tax 4,842,000 2,244,000 1,755,000 Tax (300,000) (210,000) (60,000) Prot after tax 4,542,000 2,034,000 1,695,000 Dee Ltd acquired 80 % of Bee Ltd on 1 January 2011 for 450,000 when Bee Ltd's retained prots were 80,000. The share capital of Bee Ltd totals 75,000. Dee Ltd also acquired 20% 9_f the bonds of Bee Ltd on 1 January 2011. No goodwill arose on the acquisition of the bonds. Dee Ltd acquired 25% 91' Tee Ltd for 600,000 when Tee Ltd's share capital and reserves were 300,000 on 1 January 2012. The share capital of Tee Ltd is 30,000 50p shares. During the year Bee Ltd sold goods to Dee Ltd for 225,000. These goods had cost Bee Ltd 195,000. 20% of this inventory is included in Dee Ltd's inventory at the year end. Goodwill is capitalised. Impairment of 50% of the value of the goodwill of Bee Ltd was seen in 2015 and impairment of 50% of the value of the goodwill in Tee Ltd is seen in 2018. Dee Ltd charges a management fee of 5% of turnover to Bee Ltd and Tee Ltd. None of these companies has recorded this management fee in 2018. The dividend paid during the year and the retained earnings as at 1 January 2018 are given as follows: Bee Ltd Dee Ltd Tee Ltd E Retained earnings as 4,800,000 5,400,000 3,600,000 at 1 January 2018 Dividends paid 270,000 150,000 - Required: Prepare the consolidated income statement for the year ended 31 December 2018 for Dee Ltd, showing the prot attributable to the holding company and the prot attributable to the non-controlling interest. Show the retained prot brought forward gure and the dividend gure either as part of the income statement or as part of the retained earnings section of the statement of changes in equity