H Ltd acquired 25% of the equity voting shares of S Ltd on 1 January 2004. The total equity voting shares consisted of 1,000,000 shares of 1 each nominal value. The price paid by H Ltd was 2 per share. On 1 January 2004 there was a credit balance 356.000 on the reserves ofS Ltd. The retained earnings of S Ltd at 31 December 2004 were 424,000

Which is the figure that would appear in the consolidated statement of financial position at 31 December 2004 in respect of the investment in S Ltd