请教一道问题！ 急啊。。。高手进来。。

The Statements of Financial Position (Balance Sheet) as at 31/12/2008 are as following:
				Sun PLC		Moon PLC
				£		£
ASSETS
Land and Building				300000		150000
Depreciation				120000		45000
				180000		105000
Investment in Moon				165000
Current Assets:
Inventory				150000		45000
Trade Receivables				120000		60000
Moon current account				15000
Bank				24000		12000
Total Assets				654000		222000
EQUITY AND LIABILITIES
Common share capital				264000		60000
General Reserves A/P				30000		21000
Retained Earnings				150000		90000
				444000		171000
Current Liabilities
Sun current account						15000
Trade payable				188994		27000
Other current liabilities				21006		9000
Total equity and liabilities				654000		222000
Statements of Comprehensive Income for the year ended 31/12/2008
Sales				300000		180000
Cost of Sales				90000		90000
Gross Profit				210000		90000
Expenses				88623		60000
Dividends received				5625		0
Profits before tax				127002		30000
Income tax expense				21006		9000

Additional Information:
Sun plc acquired 70% of the shares in Moon plc on 01/01/2008 when Moon's retained earnings were £60000 and the balance on Moon's General Reserve was £ 16 000. On the acquisition date, the fair value of Land was £20000 above book value. No adjustment has been made to this revaluation and there is no depreciation of land.

During the year, Sun plc sold Moon goods for £9000 plus a mark up of one-third. Half of these goods were still in inventory at the end of the year.

Goodwill suffered an impairment loss of 10%.

Required:
Prepare a consolidated statement of comprehensive income for the year ended 31/12/2008 and a statement of financial position (balance sheet) as at that date.

会做的同学帮忙做做看啊。。。 自己做的总是错。。

你总得说出来你错哪里才好帮你呀