Consolidations – share exchange (moved from other forum)

Hello I am working through Kaplan text, page 460/461
Test your understanding 3 – Cost of Investment

P acquired 60% of S on 1 July 20X7 when the retained earnings of S were $5800. P paid $5000 in cash. P also issued 2 $1 shares for every 5 acquired in S and agreed to pay a further $2000 in 3 years time.
The market value of Ps shares at 1 July 20X7 was $1.80. P has only recorded the cash paid in respect of the investment in S. Current interest rates are 6%
The P group uses the fair value method to value the nci. At the date of acquisition the FV of the nci was $5750.

My question is this :-

It is my understanding that Share Capital/Premium was only – ever of the parent but in the answer they have added another figure to the SC/SP
I am presuming this is to do with the 2/5 issue, but confused how they have worked it out.
The Share Capital figure in the question is $6000 (P) and $5000 (S) Share Premium $4000 (P).
the answer consolidation says Share capital is (6000+1200) and Share premium is (4000+960)
Sorry if this is a silly question, but I have had a block with this, if anyone can answer.
Thank you.
Right I have worked out the calculation
5000 x 2/5 x 60% = 1200

Share Capital 1200
Share Premium 1200 x 0.80 = 960

But not totally sure why I have done it
Can anyone explain
Bit confused with the share exchanges

Thanks