Hattrick Corp $31,20X6$ Bobby $\quad$ $\quad$ Hattrick Revenues Expenses Statement of Changes in Equity - Retained Earnings Section

Hattrick Corp. is a wholly owned, parent-founded subsidiary of Bobby Inc. Both Bobby and Hattrick report under IFRS. The unconsolidated statements of comprehensive income and part of the statement of changes in equity-retained earnings for the two companies for the year ended December 31, 20X6, are as follows (in 000s):
Statements of Comprehensive Income Year Ended December $31,20X6$ Bobby $\quad$$\quad$ Hattrick Revenues:
$\begin{array}{lll}\text { Sales } & \$ 265,000 & \$ 121,000 \\\text { Interest, dividend, \& lease income } & \underline{13,000} & \underline{600} \\& \underline{278,000} & \underline{121,600}\end{array}$ Expenses:
$\begin{array}{lll}\text { Cost of goods sold }&133,000&63,000\\\text { Amortization expense } & 26,000 & 11,600 \\\text { Administrative expense } & 39,000 & 13,000 \\\text { Income tax expense } & 17,800 & 11,700 \\\text { Other expenses } & 12,900 & 400\\&228,700&99,700\\\text { Net income }&49,300&21,900\end{array}$ Statement of Changes in Equity - Retained Earnings Section
Year Ended December $31,20X6$ $\begin{array}{lll}\text { Retained earnings, January } 1,20X6&19,200&15,200\\\text { Net income } & 49,300 & 21,900 \\\text { Dividends declared } & \underline{(13,300)} & \underline{(10,000} \\\text { Retained earnings, December } 31,20 \times 6 & \$ 55,200 & \$ 27,100\end{array}$ Additional information:
• Bobby sells some of its output to Hattrick. During 20X6, intercompany sales amounted to $25,000,000, all of which had been sold by Hattrick to outside customers by year-end. Hattrick has accounts payable owing to Bobby of $200,000 at December 31, 20X6.
• Bobby owns the land on which Hattrick's building is located. Bobby leases the land to Hattrick for $30,000 per month.
• Bobby accounts for its investment in Hattrick under the cost method.
Required:
Prepare a consolidated statement of comprehensive income and consolidated statement of changes in equity-retained earnings section for Bobby Inc. for the year ended December 31, 20X6.