PLX Co., Ltd. owns 60% of the total stock of SLX Co., Ltd. The following information is the individual financial statement before the consolidation of PLX and SLX. In addition, PLX's assets include a subsidiary investment of 108 won in SLX. In this case, please write the correct answers to the questions related to the consolidated statement of financial position and consolidated income statement. (total 40 points) Assume that the market price and book value of SLX stocks are the same.

Assets Liabilities Capital Revenue Cost Profit PLX 800 200 600 240 290 -50 SLX 300 120 180 150 90 60

Questions

(1) Write down the amount of assets, liabilities and equity in the consolidated statement of financial position. However, please include the calculation formula. (30 points)

(2) Write down the amount of the controlling shareholder's share of the profit on the consolidated statement of income. However, please include the formula. (10 points)