Bridge transfers an asset that originally cost $10 000 to its wholly owned subsidiary Damian in 2011, The transfer price was $13 000. Both companies use straight line depreciation at 10% per annum. A full years depreciation is made in the year of acquisition and none in the year of disposal. Bridge had owned the asset for 5 years prior to the period in which the asset was transferred. 

Ignoring the effects of deferred tax what adjustment is required to group profits in 2011?