Consolidated financial statement

Hi Sir, sorry for posting a long question. In my solution manual, the consolidated statement of financial position’s dividend receivable from gamma is 1620. and dividends payable is 56,700. I am having doubt in getting the figures. Can you please help. Thank you

The following are the financial statements of the parent company Alpha plc, a subsidiary company Beta and an associate company Gamma.
Statements of financial position as at 31 December 20X9

Alpha Beta Gamma
ASSETS £ £ £
Non-current assets
Land at cost 540,000 256,500 202,500
Investment in Beta 216,000 0 0
Investment in Gamma 156,600 0 0

Current assets
Inventories 162,000 54,000 135,000
Trade receivables 108,000 72,900 91,800
Dividend receivable from Beta 12,420 0 0
Current account – Beta 10,800 0 0
Current account – Gamma 13,500 0 0
Cash 237,600 62,100 67,500
Total current assets 544,320 189,000 294,300
Total assets 1,456,920 445,500 496,800

EQUITY AND LIABILITIES
£1 shares 540,000 67,500 27,000
Retained earnings 769,500 329,400 391,500
1,309,500 396,900 418,500
Current liabilities
Trade payables 93,420 24,300 59,400
Dividends payable 54,000 13,500 5,400
Current account – Alpha — 10,800 13,500
Total equity and liabilities 1,456,920 445,500 496,800

On 1 January 20X5 Alpha plc acquired 80% of Beta plc for £216,000 when Beta plc’s share capital and reserves were £81,000, and 30% of Gamma Ltd for £156,600 when Gamma Ltd’s share capital and reserves were £40,500. The fair value of the land at the date of acquisition was £337,500 in Beta plc and £270,000 in Gamma Ltd. Both companies have kept land at cost in their statement of financial position. All other assets are recorded at fair value. There have been no further share issues or purchases of land since the date of acquisition.
At the year end, Alpha plc has inventor y acquired from Beta plc and Gamma Ltd. Beta plc had invoiced the inventor y to Alpha plc for £54,000 – the cost to Beta plc had been £40,500 and Gamma Ltd had invoiced Alpha plc for £13,500 – the cost to Gamma Ltd had been £8,100. Goodwill has been impaired by £52,650. The whole of the impairment relates to Beta.
Non-controlling interests are measured using method 1.
Required:
Prepare Alpha plc’s consolidated statement of financial position as at 31.12.20X9.