A On 31 October 2010, its date of the statement of financial position, Sons and Daughters Ltd had issued share capital of 600,000 ordinary $£ 1$ shares and reserves of $£ 340,000$. Four years later, the share capital is unchanged but the reserves have risen to $£ 420,000$. Pai Ltd purchased 150,000 shares in Sons and Daughters Ltd on 31 October 2010 for $£ 260,000$. On 31 October 2014, it paid $£ 650,000$ for another 300,000 shares. Calculate the goodwill to be shown in the consolidated statement of financial position as at 31 October 2014 and the pattern of its creation.