A On 31 December 19 X6, S Ltd had share capital of \(£ 400,000\) ordinary \(£ 1\) shares and reserves of \(£ 260,000\). Three years later the share capital is unchanged but the reserves have risen to \(£ 320,000\). The following shares were bought by P Ltd: 100,000 on 31 December 19 X6 for \(£ 210,000\), and 200,000 on 31 December \(19 \times 9\) for \(£ 550,000\). Calculate the figure of goodwill for the consolidated balance sheet as at 31 December \(19 \mathrm{X} 9\).