Entity P acquired 40% of the equity shares in Entity A during Year 1 at a cost of $128,000 when the fair value of the net assets of Entity A was $250,000. Since that time, the investment in the associate has been impaired by $8,000. Since acquisition of the investment, there has been no change in the issued share capital of Entity A, nor in its share premium reserve or revaluation reserve. On 31 December Year 5, the net assets of Entity A were $400,000. In the year to 31 December Year 5, the profits of Entity A after tax were $50,000.

Required

What figures would be included for the associate in the financial statements of Entity P for the year to 31 December Year 5?