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Keswick Co acquired 80% of the share capital of Derwent Co on 1 June 20X5. The summarised draft statements ofprofit or loss for Keswick Co and Derwent Co for the year ended 31 May 20X6 are shown below:

	Keswick Co	Derwent Co
	$000	$000
Revenue	8,400	3,200
Cost of sales	(4,600)	(1,700)
Gross profit	3,800	1,500
Operating expenses	(2,200)	(960)
Profit before tax	1,600	540
Tax	(600)	(140)
Profit for the year	1,000	400

During the year Keswick Co sold goods costing $1,000,000 to Derwent Co for $1,500,000. At 31 May 20X6, 30%of these goods remained in Derwent Co’s inventory.

Required:

Prepare the Keswick group consolidated statement of profit or loss for the year ended 31 May 20X6.

(Note: The statement should stop once the consolidated profit for the year has been determined. The amountsattributable to the non-controlling interest and equity owners of Keswick are not required. Show all workingsas credit will be awarded to these as appropriate.

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