Cs of pl

Example 5 of chapter 10 consolidation statement of p/l and other comprehensive income.

you stopped and at example 4. But i worked it i got profit after tax as $57,875 where nci share is 3000(25% of 12,000) A’s profit after tax and D’s share $54,875.

If i actually removed the dividend of 17,000 and removed the nci share , remaining figure will be $37,875.

But trying to proof it , i noticed that i got an under valued number of $31,875.

At the back of the text working 3b, i saw 6000 added to to the D’S Retained earnings carried forward. Pls, did that figure come from?

My working was as follows;
Con RE

D A
per 55 12
Dividend (17) (8)
pst-acq 38 4000
D’s share 3000 75%
total 41000
Impaired (9125) –
Total 31,875

NCI 25%

25% of A’s profit after tax (per question) 3000
25% of 12,000

missing figure is the
(57,857 -17,000) 40,875 – 3000 = $37,875

Profit after tax Minus dividend of 17,000 payable by D as per the question.

From your working at the back of the text, where was the 6,000 coming from that you added as div rble?