A On 1 January \(19 \times 1\) S Ltd had a share capital of \(£ 300,000\), a profit and loss account balance of \(£ 28,000\) and a general reserve of \(£ 20,000\). During the year ended 31 December 19 X1 S Ltd made a profit of \(£ 36,000\), none of which was distributed. P Ltd bought 225,000 shares on 1 June \(19 \mathrm{X} 1\) for \(£ 333,000\). Calculate the figure of goodwill to be shown in the consolidated balance sheet as at 31 December \(19 \mathrm{X} 1\).