The following are the draft income statements for the year ended 30 September 2015 of Vaynor Ltd and its subsidiary Yarlet Ltd. Yarlet Ltd Vaynor Ltd Tk.'000 1,100 Revenue Cost of sales (600) Gross profit 500 Distribution costs (60) Administrative costs (65) Profit from operations 375 20 Investment income Finance cost (25) Profit before tax 54 Income tax expense 370 (160) 210 Profit after tax The following information is relevant Vaynor Ltd acquired 80% of Yarlet Ltd many years ago, when the retained earnings of that company were Tk 5,000. Both companies have only ordinary shares in issue. Total intra-group sales in the year amounted to Tk 100,000, Vaynor Ltd selling to Yarlet Ltd. . At the year end the balance sheet of Yarlet Ltd included inventory purchased from Vaynor Ltd. Vaynor Ltd had recognized a profit of Tk 2,000 on this inventory. . The retained earnings of Vaynor Ltd and Yarlet Ltd as at 30 September 2015 were Tk 90,000 and Tk 40,000 respectively. Yarlet Ltd's share capital is comprised of Tk 50,000 Tk 1 ordinary shares. Vaynor Ltd paid an interim dividend of Tk 100,000 in the year. Yarlet Ltd paid an equivalent dividend of Tk 20,000. Requirement: Prepare a Consolidated Statement of Financial Performance for the year ended 30 September 2015. Page 2 of 5 Tk. 000 400 (240) 160 (50) (55) 55 5 (6)