The following information relates to Dork Limited and its subsidiary Sark Limited for the year ended $31$ March $2018$:

Dork Limited Sark Limited

$$000$ $$000$

Sale Revenue $3,3001,500$

Cost of Sales $(1,890)(900)$

Gross Profit $1,410600$

Administrative Expenses $(315)(450)$

Dividend from Sark $720$

Profit Before Tax $1,167150$

Income Tax $(195)(30)$

Profit for the year $972120$

Dividend Paid $(600)(90)$

Retained Profit $37230$

Retained Earnings b$/$f $1,380318$

Retained Earnings c$/$f $1,752348$

Additional information:

i$.$ The issued share capital of the group was as follows: Dork Limited: $15,000,000$ shares of $$1\mathrm{.}00$ each. Sark Limited: $3,000,000$ ordinary shares of $$1\mathrm{.}00.$

ii$.$ Dork Limited purchased $2,400,000$ of the issued share capital of Sark Limited in $2010.$ At that time, the retained earnings of Sark was $$168,000.$

Required:

a$.$ Insofar as the information permits, prepare the Dork Group Consolidated Income Statement for the year ending $31$ March $2018,$ showing profit attributable to both owners of the parent company and non$-$controlling interests?

b$.$ An extract of the Statement of Financial Position showing retained earnings and non$-$controlling interest? Show all the workings.