Rick Ltd wishes to prepare the statement of comprehensive income for the group. The company has one subsidiary undertaking, Rock Ltd. The statements of comprehensive income the two companies for the year ended 31^st December 2018 are shown below:

Statement of comprehensive income for the year ended December 31^st 2018

	Rick Ltd	Rock Ltd
	000	000
Sales Revenue	50,000	20,000
Cost of goods sold	(20,000)	(6,000)
Gross profit	30,000	14,000
Distribution costs	8,500	4,000
Admin expenses	4,000	1,500
Operating profit	17,500	8,500
Dividends received from Beta	500
Profit before tax	18,000	8,500
Taxation	(6,300)	(3,000)
Profit for the year	11,700	5,500

Further information:

1. Rick Ltd acquired 75% of the ordinary share capital of Rock Ltd on 31^st December 2017.
2. During the year, Rick Ltd sold goods which had cost 300,000 to Rock Ltd for 550,000. All of the goods had been sold by Rock Ltd by the end of the year.