F7的练习册32题，请教？

Port has many investments, but before 20X4 none of these investments met the criteria for consolidation as a subsidiary. One of these older investments was a $2.3m 12% loan to Alfred which was made in 20W1 and is not due to be repaid until 20Y6. On 1st November 20X4 Port purchased 75% of the equity of Alfred for $650,000. The consideration was 35,000 $1 equity shares in Port with a fair value of $650,000.
Noted below are the draft income statements and movement in retained earnings for Port and its subsidiary Alfred for the year ending 31st December 20X4 along with the draft statements of financial position as at 31st December 20X4.

INCOME STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 20X4
Port Alfred $'000 $'000
Revenue 100 996
Cost of sales (36) (258)
Gross profit 64 738
Interest on loan to Alfred 276 –
Other investment income 158 –
Operating expenses (56) ( 330)
Finance costs – (276)
Profit before tax 442 132
Income tax expense (112) (36)
Profit for the year 330 96

STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 20X4
Port Alfred $'000 $'000
Assets
Non-current assets
Property, plant and equipment 100 3,000
Investments
Loan to Alfred 2,300 –
Other investments 600 –
3,000 3,000
Current assets 800 139
Total assets 3,800 3,139
Equity and liabilities
Equity
$1 Equity shares 200 100
Share premium 500 85
Retained earnings 2,900 331
3,600 516
Non-current liabilities
Loan from Port – 2,300
Current liabilities
Sundry 200 323
Total equity and liabilities 3,800 3,139

ANSWER
Calculation of the cost of investment and goodwill
Consideration transferred (shares 650
Non-controlling interests at acquisition
(500X25%) 125
Net assets at date of acquisition (Note)
Share capital 100
Share premium 85
Retained earnings:
Opening 235
Add: accrued profit for the year
: $96,000X10/12 80
Pre-acquisition retained earnings 315
(500)
Goodwill 275

1、为什么Retained earnings不直接用331。
2、答案R/E是怎么算出来的？

Boo has owned 80% of Goose's equity since its incorporation. On 31 December 20X8 it despatched goods which cost $80,000 to Goose, at an invoiced cost of $100,000. Goose received the goods on 2 January 20X9 and recorded the transaction then. The two companies' draft accounts as at 31 December 20X8 are shown below.
答案：
Non-current assets (2,000 + 200 – 80)
Current assets
Inventory (500 + 120 + 80)