Hi everybody help!! to get the equity share and share premium at acqusition date

Q: P acquired 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 represent fair value.The accounting policy of P is to measure non controlling interest NCI at their fair value method including some goodwill.
The statement of financial position of company parent P& its subsidiary S at 31dec year 6
parent P Sub S
property plant and equipm 620 000 120 000
invest in S 188 000
equity share of $0.5 each 100 000 40 000
Share premium 200 000 30 000
required what is the equity share and share premium of sub S at the acquisition date?

the answer is $ 20 000 and $50 000 respectively but i do not understand how they get it?