Please explain where do those numbers that I have circled and noted come from, show the formulas if necessary

PRACTICE QUESTION 4 ? TOPIC 8-JOINT OPERATION Fern Tree Gully Fern Limited, Tree Limited and Gully Limited entered into a joint operation on 1 July 2013 to manufacture environmentally friendly potting containers. It was agreed that the three participants would share costs and output based on their percentage contributions that is 40%, 40% and 20% respectively. According to the joint operation agreement, Fern Limited and Tree Limited each contributed $20,000,000 and Gully Limited contributed $10,000,000 to establish the joint operation in the following form: ntribution - Fern LimitedAgreed ost Accumulated 40% Cash Equip Value Life 9,000 2.000 9,000 20,000 9,000 2,000 5,000 16,000 1,000 10 years 1,000 Total ntribution Tree Limited 40% Agreed Value Accumulated Useful Depreciation ost Life S000 15,000 5,000 20,000 $000 15,000 1,500 16,500 $000 Equipment Total 1,000 10 1,000 Contribution - Gully Limited Agreed Value AccumulatedUseful 20% ation Life Patent Total 10,000 10,000 $000 10,000 10,000 The joint operators chose not to revalue their remaining interests in the contributed assets in their separate records. All joint operators agree to record any depreciation or amortisation of the joint operation in their own books. There are no residual values for the assets of the joint operation. During the year ended 30 June 2014, Fern Limited, Tree Limited and Gully Limited contributed a further total of $10,000,000 cash to the joint operation in the same ratio as their initial interests. Fern Limited was appointed Joint Operation Manager, receiving a sum of $500,000 for this service during the first year of operation. This service fee is included in the Administration costs reported in the Statement of Cash Receipts and Payments shown on the next page The financial statements for the joint operation for the year are as follows: Joint O Statement of Financial Position as at 30 June 2014 $000 2,000 Venturer's interest 3,000 $000 35,000 Inventories-WIP 20,000 Trade 10,000 Accrued wages 1,000 1,000 Patent Land Total 2,000 20 37,000 Total 37,000