FRConsolidations (share exchange)

Hello I am working through Kaplan text, page 460/461 Test your understanding 3 - Cost of Investment P acquired 60% of S on 1 July 20X7 when the retained earnings of S were $5800. P paid $5000 in cash. P also issued 2 $1 shares for every 5 acquired in S and agreed to pay a further $2000 in 3 years time. The market value of Ps shares at 1 July 20X7 was $1.80. P has only recorded the cash paid in respect of the investment in S. Current interest rates are 6% The P group uses the fair value method to value the nci. At the date of acquisition the FV of the nci was $5750. My question is this :- It is my understanding that Share Capital/Premium was only - ever of the parent but in the answer they have added another figure to the SC/SP I am presuming this is to do with the 2/5 issue, but confused how they have worked it out. The Share Capital figure in the question is $6000 (P) and $5000 (S) Share Premium $4000 (P). the answer consolidation says Share capital is (6000+1200) and Share premium is (4000+960) Sorry if this is a silly question, but I have had a block with this, if anyone can answer. Thank you.