Please explain how to calculate for the Retained Earnings for the above two parts. Where do the amounts given above come from?

Investor prepares consolidated financial statements, multiple periods On 1 July 2018, Fluffy Ltd purchased 30% of the shares of Glider Ltd for $60 000, At this date, the ledger balances of Glider Ltd were as follows. Capital Other reserves $150000 Assets $225000 30000 30000 Less: Liabilities 15000 Retained earnings 195000 $195000 At 1 July 2018, all the identifiable assets and liabilities of Glider Ltd were recorded at fair value except for plant whose fair value was S5000 greater than carrying amount. This plant has an expected future life of 5 years, the benefits being received evenly over this period. Dividend revenue is recognised when dividends are declared. The tax rate is 30%. The results of Glider Ltd for the next 3 years were as follows. 30 June 2019 $50000 20000 30000 15000 10000 30 June 2020 $40000 20000 20000 5000 5000 30 June 2021 $(5000) Profit/(loss) before income tax Income tax expense Dividend declared and paid Dividend declared (5000) 2000 1 000 Required Prepare, in journal entry format, for the years ending 30 June 2019,2020 and 2021, the consolidation worksheet adjustments to include the equity-accounted results for the associate, Glider Ltd, in the consolidated financial statements of Fluffy Ltd. (LO4 and LO5)