The income statements for HIM and HER for the year ended 31 December 2021 are shown below:
                                                  HIM                       HER
                                               AR000                Crowns000
Revenue                                 5 200                      4 500
Cost of sales                         (3,200)                   (3 000)
Gross profit                            2,000                     1 500
Distribution costs                   (800)                       (420)
Administrative expenses       (450)                      (450)
Other income                             80                            -
Profit before tax                      830                         630
Income tax expenses            (250)                       (180)
Profit for the year                   580                          450

Additional Information:
1. HIM acquired 80% of the ordinary share capital of a foreign entity, HER, on 1 January 2021 for Crowns 13,984,000. At the date of acquisition the net assets of HER had a fair value of Crowns 15,800,000. The group policy is to value noncontrolling interest at fair value at the date of acquisition. The fair value of the non-controlling at the date of acquisition was Crowns 3,496,000. The fair value adjustments related to non-depreciable land. At 31 December 2021 the goodwill that arose on the acquisition of HER was impaired by 20%. Impairment is translated at the average rate and is charged to group administrative expenses.

2. The relevant exchange rates were as follows:
1 January 2021 AR/Crowns 1.61 (AR1 = Crowns 1.61)
31 December 2021 AR/Crowns 1.52 (AR1 = Crowns 1.52)
Average rate 2021 AR/Crowns 1.58 (AR1 = Crowns 1.58)

Required:
a) Calculate the translation gain or loss for the HIM Group for the year ended 31 December 2021.
b) Prepare the consolidated statement of comprehensive income for the HIM Group for the yea ended 31 December 2021.