On 1 July 2020 P Ltd purchased 100% of the issued capital of S Ltd for a purchase price of $862,000. At that date the shareholders' equity of S Ltd disclosed: Share capital $117,000 General reserve $62,000 Retained earnings $251,000 Additional information: 1. At the date of acquisition, all net identifiable assets of Sub Ltd were recorded at fair value 2. S borrowed $139,000 from P during the financial year. Interest is 6% per annum of which S has paid $3336 before 30 June 2022. 3. Company tax rate is 30% The consolidation journal entries (partial) are listed below: 30 June 2022 Share capital $117,000 $62,000 General reserve Retained earnings $251,000 Goodwill $432,000 23C Investment in S $862,000 Loan payable $139,000 Loan receivable $139,000 Interest revenue $8340 Interest expense $8340 Interest payable $ XXX Interest receivable Enter the amount of xxx in the answer space below