Samsung has owned 70% of the share capital of Nokia for many years. During the year to 31 December Year 4 Nokia sold goods to Samsung for $300,000. This amount reflected a mark-up of one third on the cost to Nokia. Goods which cost Samsung $30,000 were still in inventory on 31 December Year 4. The income statements of each entity for the year are summarized below. Required Prepare the consolidated income statement for the year ended 31 December Year 4 , showing the allocation of the profit for the year between the amount attributable to the owners of the parent company and the amount attributable to the non-controlling interest in the subsidiary