Consolidated SOFP Question

Hi John, thanks for all your lectures. They are an excellent resource really help with being able to answer the practice questions. I came across this Q and a bit confused with the reason for multiplying by 5/3 x $4 in the second part of the calculation. Could you explain the reasoning behind it?

P Co recently acquired an 80% interest in the 30,000 ordinary shares of S Co. The consideration provided by P Co consisted of an immediate cash payment of $2.50 per share acquired, along with a share exchange of 5 shares issued for every three shares acquired. At the date of acquisition, the fair value of a $1 ordinary share in P Co was $4 and the fair value of a $1 ordinary share in S Co was $2. What was the fair value of consideration paid by P Co to acquire S Co?

Answer $220,000 (80% × 30,000 × $2.50) + (80% × 30,000 × 5/3 × $4)