IAS 21 The effects of changes in foreign exchange rate

Dear tutor
There is a question baffling me. The question is like this P for parent acquired 70% equity interest in Foreign Subsidiary (S) on 1 Apr 2008, paying RM 45000 consideration. On this date, fair value of identifiable net assets of S was RM 50,000 while the non-controlling interest (NCI) was with fair value of RM 21,000.

P and S’s functional currency are USD and RM respectively.

During the financial year 2009, S made profit of RM 5,500 and paid dividend of RM 420 on 30 OCt 2008.

Goodwill from combination was impairment tested at the end of reporting period. P found out goodwill should be written down by RM 4000.

The relevant foreign exchange rates are as follows :
USD to RM
1 Apr 2008 1: 2.5
30 Oct 2008 1: 2.1
31 Mar 2009 1: 2
average rate for 2009 1: 2.2

Required : Calculated exchange difference arising from translating financial statement of S as at 31 Mar 2009.