Q. Top Capital Group controls several wholesale and retail companies, one of which is Topman Ltd.This year, Top Capital has charged Topman 10,000 for consulting advice and Topman has recognised this amount in its income statement.For the current financial year, Topman has reported an operating profit after tax of 185,000.Required: When Top Capital is preparing its consolidated financial statements, what adjustment will Top Capital need to make in respect of the transaction described above?Assume that the group follows a policy of charging 20% on cost for services and goods sold within group.