The statements of comprehensive in 31 December 20X9 were as follows: of comprehensive income for Highway pic, Road Ltd and Lane Ltd for the year ended Highway plc Revenue Cost of sales Gross profit Administration costs Distribution costs Dividends receivable from Road Profit before tax Income tax Profit for the period Rood Ltd $ 152,000 (24,000) 128,000 (11,200) (17,600) Lone Ltd $ 80,000 (16,000) 64,000 (20,800) 184,000 (48,000) 136,000 (13,680) (11.200) 2,480 113,600 (32,000) 81,600 (8,000) 99,200 (8,000) 91,200 35,200 (4.800) 30,400 Highway plc acquired 80% of Road Ltd for $160,000 on 1.1.20X6 when Road Ltds share capital was $64,000 and reserves were $16,000. Highway plc acquired 30% of Lane Ltd for $40,000 on 1.1.20X7 when Lane Ltd's share capital was $8,000 and reserves were $8,000. Goodwill of Road Ltd had suffered impairment charges of $14,400 in previous years and 54.800 was to be charged in the current year. Goodwill of Lane Ltd had suffered impairment charges of $3.520 in prev- ous years and $1,760 was to be charged in the current year. During the year Road Ltd sold goods to Highway plc for $8,000. These goods had cost Road Ltd $1,600. 50% were still in Highway's inventory at the year-end. During the year Lane Ltd sold goods to Highway plc for $6,400. These goods had cost Lane Ltd $3.200. 50% were still in Highway's inventory at the year-end. Highway's revenue included management fees of 5% of Road and Lane's turnover. Both of those com- panies have treated the charge as an administration cost. Non-controlling interests are measured using Method I. Required: Prepare Highway's consolidated statement of comprehensive income for the year ended 31.12.20X9