Calculation of Goodwill in Complex groups

Question
Below are the statements of financial position of three companies as at 31 December 20X9.
_________________________Bauble _____Jewel ______Gem
Non-current assets
Property, plant and equipment ___720 _______60 __________70
Investments in group companies __185 _______100 _________ 0
__________________________ _905 ________60 __________ 70
Current assets________________ 175__________95___________90
_________________________ 1,080_________255 __________160
Equity
Share capital – $1 ordinary shares 400 100 50
Retained earnings 560 90 65
960 190 115
Current liabilities 120 65 45
1,080 255 160
You are also given the following information:
(a) Bauble Co acquired 60% of the share capital of Jewel Co on 1 January 20X2 and 10% of Gem on 1 January
20X3. The cost of the combinations were $142,000 and $43,000 respectively. Jewel Co acquired 70% of the
share capital of Gem Co on 1 January 20X3.

Answer
Goodwill
___________________________Jewel _____________Gem
$’000 $’000 $’000 $’000
Consideration transferred: Bauble 142 _____________43.0
Consideration transferred: Jewel _______(100 × 60%) 60.0
NCI _______________(145 × 40%) 58 ____ (90 × 48%) 43.2

Net assets at acq’n as
represented by:

Share capital ________________100 _____________50
Ret’d earnings _______________45 _____________ 40
_________________________ (145) ___________ (90.0)
Goodwill 55 56.2
Total goodwill = $111,200
Where do we get the 100 in purchase consideration transferred from for Gem?