profit/loss on disposal

Fork Co owns an 80% investment in Spoon Co which it purchased several years ago. The goodwill on acquisition was valued at $1,674,000 and there has been no impairment of that goodwill since the date of acquisition.

On 30 September 20X4, Fork Co disposed of its entire investment in Spoon Co details of which are as follows:

$’000

Sales proceeds of Fork Co’s entire investment in Spoon Co

5,580

Cost of Fork Co’s entire investment in Spoon Co

3,720

Immediately before the disposal, the consolidated financial statements of Fork Co included the following amounts in respect of Spoon Co:

$’000

Carrying amount of the net assets (excluding goodwill)

4,464

Carrying amount of the non-controlling interests

900

Calculate the profit/loss on disposal (before tax) that will be recorded in Fork Co’s CONSOLIDATED statement of profit or loss for the year ended 30 September 20X4 (in whole $).

answr:342000

Sales proceeds 5,580

Net assets at disposal 4,464

Goodwill at disposal 1,674

Less: carrying amount of NCI (900) (5,238)

342

hi sir, In the lecture video and notes the way of calculating profit/loss on disposal is totally different where,(sales proceed + NCI -Net assets- goodwill=profit/loss on disposal) but here in the question they deduct nci and add net asset and goodwil.

which way should I follow sir?