b.Warmington plc produces a range of kids' toys and sells them under it internally developed brand "KidzToys". On 1 Jul 2018, Fraser plc the whole company for 240 mln. At this date, the brand valuation expert valued the KidzToys brand at 47 mln on the basis of useful life of 10 years. Other net assets were deemed to have a fair value of 135 mln.

Calculate the amount to be recognized in SFP and I/S for the year ended 31 Dec 2018. Clearly show your workings.