show all workings clearly please!

Question 1 Statement of Profit or Loss for the year ended 30 June 2019 Barnier ple Varadkar Ltd Johnson Ltd '000 '000 '000 Revenue 9,000 6,000 4,500 Cost of sales (4,500) (3,000) (2,250) Gross profit 4,500 3,000 2,250 Operating expenses (1,125) (750) (565) Operating profit 3,375 2,250 1,685 Finance costs (375) (300) (180) Profit before tax 3,000 1,950 1,505 Income Tax expense (750) (490) (375) Profit after tax 2,250 1,460 1,130 Additional Information: (a) Barnier plc acquired 80% of the ordinary shares of Varadkar Ltd on 31 December 2018 for 5,625,000. A number of years earlier Barnier ple purchased 30% of the ordinary shares of Johnson Ltd for 2,065,000, when retained earnings were 565,000 (b) The total retained earnings of each company at 30 June 2018 are as follows: Barnier plc 7,500,000 Varadkar Ltd 2,975,000 Johnson Ltd 1,255,000 (c) On 1" January 2019 Barnier plc sold equipment and with a book value of 260,000 (cost 565,000) to Varadkar Ltd for 370,000. The remaining useful economic life of the equipment on the date of sale was 5 years. Both companies charge depreciation on a time apportioned basis. (d) Varadkar Ltd commenced trading with Barnier plc in February 2019. Varadkar Ltd recorded sale of 350,000 to Barnier ple during the period to 30 June 2019, generating a margin of 20% on all sales. All inventory purchased by Barnier ple were sold by the year end. (e) The transactions and profits of all three companies accrue evenly throughout the year. Requirement: Prepare the Consolidated Statement of Profit or Loss of the Barnier Group for the year ended 30 June 2019. Total 40 marks