Consolidation

Good day John
Kindly assist me on the following questions

Question1
Berry co owns nominal share of R2000 in Chery co.Cherry co has total share of R6000.Berry co also owns share worth R3000 in Greedy co and R5500 in Waxen co. The total share capital of Greedy co is R10000.The acquisition of shares in Cherry co, Waxen co and Greedy co give a substative voting right to Berry co.
Determine the relationship between the following.
Answer
Wholly owned subsidiary =R3000and R3000 for Greedy co=100%
Partially owned subsidiary =R10000 and R5500 for Waxen CO=55%
Associate=R6000 and R2000 for Cherry co=33.33%
I understand wholly owned subsidiary because is 100% but Partially and associate I can’t differiatiate between the two.

Question2
On 30 June 2009 Zeta LTD sold to Beta a non current asset for R200000. The asset originally cost R500000 and at the end of reporting peroid its carrying amount in Zeta books was R160000.
Under IFRS 10 consolidated and seperate financila statement. What adjustment should be made toconsolidated finacial position figures for non current assets and retained earnings.
Answer:
NON current assets= reduced by R4000 AND Retained eranings= reduced by R26000. I’m struggling to get how did the calculated R26000 .

Question 3
Warm co owns 70% in Cool co as at 01April 2005.the book value of inventory of Cool co was R5450 while its fair value was established at R5600. On 31 March 2006 retained earnings of Warm co was R12050 and of Cool co was R8960.
Answer:
DR: Group inventory= R150
CR: Goodwill calculation= R150.
So my query why debit inventory and credit goodwill, double entry system.