Use Advanced Financial Accounting to answer questions

Financial information for Stars Ltd and its 100% owned subsidiary, Moon Ltd, for the period ended 30 June 2019 is provided below. The consolidation adjustment for the group have been completed and are CORRECT. An extract of the consolidation worksheet shows that your junior accountant has forgotten to complete the consolidation process. The final figures for the Group's consolidated financial statements are missing.

Required:

(i) Complete this consolidation worksheet by filling in all missing figures for the "Group" column.

	Stars	Moon	Adjustments		Group
	Ltd	Ltd	Dr	Cr
Sales revenue	25000	23600	5000
Dividend revenue	1000	0	1000
Gain on sale of machinery	1000	2000	2000
Other income	1000	2000	500
	28000	27600
Cost of sales	21000	18000	360	4000
Other expenses	3000	1000	1860	500
				200
	24000	19000
Profit before tax	4000	8600
Tax expense	1350	1950	60	108
				300
				600
Profit	2650	6650
Retained earnings (1/7/18)	6000	3000	3000
Transfer from BCVR	--	--	252	252
	8650	9650
Dividend paid	2500	1000		1000
Retained earnings (30/6/19)	6150	8650
			EXTRACT ONLY
			WILL NOT BALANCE