Pretoris ltd acquired 60% of holding of Salgaa ltd on 1 april 2014. The pl of each company for the year ended 2015 December were as follows:

Pretoris ltd acquired 60% of holding of Salgaa ltd on 1 april 2014. The p&l of each company for the year ended 2015 December were as follows:

                                                 Pretoris ltd                          Salgaa ltd                     Salgaa (9/12)

Sales                                        190,000                                87,000                          40,000

Cost of sales                           45,000                                  68,420                           13,000

Administration expenses      20,500                                  16,600                           4,500

Taxation                                    18,600                                  3,200                            1,700

Dividends                                   4,000                                   2,050                             

Retained profits b/f                  16,700                                 7,600

Prepare consolidated p&l account

Pretoris GroupConsolidated Statement of Comprehensive IncomeFor the year ended 31/12/2015Sales Revenue 190,000+87,000Cost of sales 45,000+68,420Gross ProfitExpensesAdmin expenses...