write in clear handwriting

On 1 April 20X4 (on the third month) Portus purchased a 70% holding in Sanus for $13.8m in cash. Sanus' total comprehensive income for the year ended 31 December 20X4 was $2.0m, accruing evenly over the year. Sanus did not pay any dividends in the year Required Prepare the consolidated statement of comprehensive income for the Portus Group for the year ended 31 December 20X4 (excluding consolidation adjustments The statements of profit or loss and other comprehensive income of Portus and its subsidiary Sanus for the year ended 31 December 20X4 are as follows. Portus Sans Consolidatio 21 000$ 5000 000'S (Revenue (20,000/12)*9-15.000 50.000 20,000 (Cost of sales (7,000/12)*9)-5.250 26,000) (7,000) Gross profit 24.000 13.000 (Expenses ((1.500/12)*9-1.125(4,400) (1.500) (Finance costs ((100/12)975 (600) (100) (Profit before or ((11.400/12)*9-8,550 19,000 11.400 (Income tax expense ((1.200/12)49 900 (3.400) (1,200) PROFIT FOR THE YEAR 15,600 10,200 (10,200/12)*9-7.650 1.100 1.600 Other comprehensive income: Gains on property revaluation (C1,600/12)*9-1.200) TOTAL COMPREHENSIVE INCOME FOR THE YEAR 1.100 1.600 Profit attributable to Owners of the parent (1) Non-controlling interests Total comprehensive income attributable to Owners of the parent B Non-controlling interests On 1 April 20X4 (on the third month) Portus purchased a 70% holding in Sanus for $13.8m in cash. Sanus' total comprehensive income for the year ended 31 December 20X4 was $2.0m, accruing evenly over the year. Sanus did not pay any dividends in the year Required Prepare the consolidated statement of comprehensive income for the Portus Group for the year ended 31 December 20X4 ((excluding consolidation adjustments The statements of profit or loss and other comprehensive income of Portus and its subsidiary Sanus for the year ended 31 December 20X4 are as follows. Portus Santes Consolidatio S'000 000'S 000'S (Revenue (20,000/12)*9)-15,000 50,000 20,000 (Cost of sales ((7,000/12)*9)-5.250 (26,000) (7,000) Gross profit 24.000 13.000 (Expenses ((1.500/12)*9-1,125 (4.400) (1.500) (Finance costs ((100/12)*9-75 (600) (100) (Profit before tax ((11.400/12)*98.550 19.000 11,400 (Income tax expense ((1.200/12)*9.900 (3.400) (1.200) PROFIT FOR THE YEAR 15,600 10,200 (10.200/12)*97.650 1.100 1,600 Other comprehensive income Gains on property revaluation