The following income statements have been produced by P and S for the year ended 31 March 20X9.

On the 30 November 20X8 P acquired 75% of the issued ordinary share capital of S. No dividends were paid by either company during the year. The investment income is from quoted investments and has been correctly accounted for. The profits of both companies are deemed to accrue evenly over the year. Prepare the consolidated income statement to incorporate P and S for the year ended 31 March 20X9