D shape group

Dear Sir,

I am having trouble understanding the question 37 in BPP practice book as follow:

Bauble acquired 60% share capital of Jewel on 1 Jan 2012 and 10% share capital of Gem on 1 Jan 2013 with cost of $142,000 and $43,000 respectively. Jewel acquired 70% share capital of Gem on 1 Jan 2013.

And the answer as follow:
Goodwill: Jewel Gem
Consideration transferred :Bauble 142,000 43,000
consideration transferred: Jewel (100*60%) 60,000
I don’t understand what is 60,000 and how I can get this calculation of (100*60%) ?

Thank you Sir