The following information relates to Dork Ltd and its subsidiary Sark Ltd. for the year ended 31 March 2018.

			Dork Ltd.		Sark Ltd.
			$'000		$000
Sales revenue			3,300		1,500
Cost of sales			(1,890)		(900)
Gross profit			1,410		600
Administrative expenses			(315)		(450)
Dividend from Sark			72
Profit before tax			1167		150
Income tax expense			(195)		(30)
Profit for the year			972		120
Dividends paid			600		90
Profit retained			372		30
Retained earnings brought forward			1,380		318
Retained earnings carried forward			1,752		348

Additional information:

1. The issued share capital of the group was as follows. Dork Ltd.: 15,000,000 ordinary shares of $1 each. Sark Ltd.: 3,000,000 ordinary shares of $1 each.

2. Dork Ltd. purchased 80% of the issued share capital of Sark Ltd. in 2010. At that time, the retained earnings of Sark was at $168,000.

Required:

1. Insofar as the information permits, prepare the Dork group consolidated income statement for the year to 31 March 2018, showing profit attributable to both owners of the parent and non-controlling interests. (14 marks)

2. An extract of the Statement of Financial Position showing retained earnings and noncontrolling interest. Show all accompanying workings (6 marks)