Consolidation Worksheet Format: Eliminations and adjustments Cr Ltd Runner Ltd Dr Consolidated Bla statement ($000) ($000) ($000) ($000) ($000)…

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Consolidation Worksheet Format:Eliminations and adjustmentsCrLtdRunnerLtdDrConsolidatedBlastatement($000)($000)($000)($000)($000)Detailed reconciliation of opening andclosing retained earningsSales revenue1 3801 160Cost of goods sold(928)(476)Gross profit45268Other revenueDividends received from Runner Ltd186Management fee revenue53Gain on sale of plant70ExpensesAdministrative expenses(98.8)(77.4)Depreciation(49)(113.6)Management fee expense(53)Other expenses(202.2)(154)Profit before tax286Tax expense12384.4