The following information relates to Heather Limited and its subsidiary, Thistle Limited.
1 Heather Limited
Retained profits as at 31 March 2018 £700,000.
80,000 ordinary shares were purchased in Thistle Limited on 1 April 2011 for £150,000.
2 Thistle Limited
Retained profits as at 1 April 2011 £50,000.
Retained profits as at 31 March 2018 £120,000.
There were no other capital or revenue account balances at either of these dates.
Issued share capital: 100,000 ordinary shares of £1 each.

Required:
Make the following calculations:
(a) The goodwill arising on the acquisition of Thistle Limited;
(b) The retained profits to be shown in the Heather Group statement of financial position as at 31 March 2018;
(c) The non-controlling interest in the Heather Group as at 31 March 2018.