On 30 June 2015, C Ltd paid 60,000 to acquire all of the shares of D Ltd. The statements of financial position of the two companies just after this transaction were as follows. The fair value of D Ltd's property, plant and equipment on 30 June 2015 was 40,000.

The amount of goodwill at the group financial statement is:

The amount of total current assets at the group financial statement is:

Taking in consideration the balance sheet of companies C and D, the amount of PPE at the group financial statement is:

Taking in consideration the balance sheet of companies C and D, the amount of retained earnings at the group financial statement is:

C Ltd () D Ltd () Assets Non-current assets Property, plant and equipment Investment in F Ltd 410000 30000 60000 470000 Current assets 231000 701000 25000 55000 Equity Ordinary share capital Retained earnings 400000 187000 587000 25000 17000 42000 Liabilities Current liabilities 114000 701000 13000 55000