Klarke plc acquired a subsidiary, Cameroon Ltd, on 1 October 2019. The statements of financial position of Klarke plc and Cameroon Ltd as at 30 September 2020 are as follows:

Additional data:
(i) The share capital of Cameroon Ltd consists of ordinary shares of £1 each. There have been no changes to the balances of share capital and share premium during the year. No dividends were paid or proposed by Cameroon Ltd during the year.

(ii) Klarke plc acquired 3,000,000 shares in Cameroon Ltd on 1 October 2019.

(iii) At 1 October 2019, the retained earnings of Cameroon Ltd were £24,700,000.

(iv) The fair value of the non-current assets of Cameroon Ltd at 1 October 2019 was £37,000,000. The book value of the non-current assets at 1 October 2019 was £33,000,000. The revaluation has not been recorded in the books of Cameroon Ltd (ignore any effect on the depreciation for the year). There were no other differences between the book value and the fair value of the other assets and liabilities of Cameroon Ltd at the date of acquisition.

(v) The directors have concluded that goodwill on the acquisition of Cameroon Ltd has been impaired during the year. They estimate that the impairment loss amounts to 20% of the goodwill.

Required:

Calculate the following figures relating to the acquisition of Cameroon Ltd that will appear in the consolidated statement of financial position of Klarke plc at 30 September 2020:

(a) The non-controlling interest

(b) The goodwill arising on acquisition

(c) The consolidated retained earnings of the group.

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Assets Non-current assets Property, plant and equipment Investment in Cameroon Ltd Current assets Equity Ordinary share capital Share premium account Retained earnings Liabilities Non-current liabilities Long-term loan Current liabilities Klarke £000 53,181 29,000 82,181 28,484 110,665 20,000 10,000 34,225 64,225 35,000 11,440 110,665 Cameroon £000 36,762 10,337 47,099 5,000 2,000 28,370 35,370 8,000 3,729 47,099