equipty shares and shares premuim of the sub ?

the statement of financial position of a parent company P and its subsisdiary S at December year 6 are as follows
Parent
non current asset :
property palnt and equipement $ 620000
investment in s $ 188000
Current assets $ 112000
equipty shares of $ 0.50 each $100000
Share premium $ 200000
accumulated profits $ 480000
bank loan $140000
subsidiary
non current asset :
property palnt and equipement $ 120000
Current assets $ 60000
equipty shares of $ 0.50 each $40000
Share premium $ 30000
accumulated profits $ 90000
bank loan $20000
P acqired 64000 shares in s on 1 january year 6 when the accumulated profits of S were $65000.The value for assets and liabilities in the statement of financial position of S represente fair values.
the accounting policy of P is to measure non controlling interest at their proportionate shares of the net assets of the subsidiary(and not to measure NCI by the fair method including some goodwill
A review of goodwill at 31 dec year 6 found that had been impaired and now valued at $50000.
Prepare a conslodated statement of financial position as at 31 dec year 6