The following are the financial statements of White and its subsidiary Brown as at $30$ September $20$x$9$:

The following information is also available:

$(1)$ White purchased its ordinary shares in Brown on I September $20$X$4$ when Brown had credit

balances on reserves of $0\mathrm{.}5$ million and on retained eamings of $1\mathrm{.}5$ million.

$($ii$)$ At I September $208$ goodwil on the acquisition of Brown was $960,000.$ The impairment review

at $30$ September $209$ reduced this to $800,000.$

$($ii$)$ During the year ended $30$ September $209$ White sold goods which originally cost $12$ milion

to Brown and were invoiced to Brown at cost plus $40\%.$ Brown still had $30\%$ of these goods in

inventory as at $30$ September $209.$

$($iv$)$ Brown owed White $11\mathrm{.}5$ million at $30$ September $209$ for goods supplied during the year.

Required:

$($a$)$ Calculate the goodwill arising at the date of acquisition.

$($b$)$ Prepare the consolidaced stacement of income for the year ended $30$ September $209.$

$($c$)$ Prepare the consolidaced stacement of financial position at $30$ September $209.$

$($d$)$ Prepare the consolidated statement of changes in equity for the year ended $30$ September $209.$