Intra group sales

I have another question which you explained yesterday but in this example I assume that they made mistake.

The draft statements of financial position of Ping Co and Pong Co on 30 June 20X8 were as follows.
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 20X8
Ping Co Pong Co
$ $
Assets
Non-current assets
Property, plant and equipment 50,000 40,000
20,000 ordinary shares in Pong Co at cost 30,000
80,000
Current assets
Inventory 3,000 8,000
Owed by Ping Co 10,000
Receivables 16,000 7,000
Cash 2,000 –
21,000 25,000
Total assets 101,000 65,000
Equity and liabilities
Equity
Ordinary shares of $1 each 45,000 25,000
Revaluation surplus 12,000 5,000
Retained earnings 26,000 28,000
83,000 58,000
Current liabilities
Owed to Pong Co 8,000 –
Trade payables 10,000 7,000
18,000 7,000
Total equity and liabilities 101,000 65,000
Ping Co acquired its investment in Pong Co on 1 July 20X7 when the retained earnings of Pong Co stood
at $6,000. The agreed consideration was $30,000 cash and a further $10,000 on 1 July 20X9. Ping Co’s
cost of capital is 7%. Pong Co has an internally-developed brand name – ‘Pongo’ – which was valued at
$5,000 at the date of acquisition. There have been no changes in the share capital or revaluation surplus of
Pong Co since that date. At 30 June 20X8 Pong Co had invoiced Ping Co for goods to the value of $2,000
and Ping Co had sent payment in full but this had not been received by Pong Co.
There is no impairment of goodwill. It is group policy to value NCI at full fair value. At the acquisition date
the NCI was valued at $9,000.
Required
Prepare the consolidated statement of financial position of Ping Co as at 30 June 20X8.

they record this amount 2000 cash in transit . and added to cash but not deducted from the AR . why?

Sir I have another question about consolidated PL statement

The following information relates to Brodick Co and its subsidiary Lamlash Co for the year to 30 April 20X7.
Brodick Co Lamlash Co
$’000 $’000
Sales revenue 1,100 500
Cost of sales (630) (300)
Gross profit 470 200
Administrative expenses (105) (150)
Dividend from Lamlash Co 24 –
Profit before tax 389 50
Income tax expense (65) (10)
Profit for the year 324 40
Brodick Co Lamlash Co
$’000 $’000
Note
Dividends paid 200 30
Profit retained 124 10
Retained earnings brought forward 460 48
Retained earnings carried forward 584 58
Additional information
(a) The issued share capital of the group was as follows.
Brodick Co: 5,000,000 ordinary shares of $1 each
Lamlash Co: 1,000,000 ordinary shares of $1 each
(b) Brodick Co purchased 80% of the issued share capital of Lamlash Co on 1 November 20X6. At that
time, the retained earnings of Lamlash stood at $52,000.
Required
Insofar as the information permits, prepare the Brodick group consolidated statement of profit or loss for
the year to 30 April 20X7, and extracts from the statement of changes in equity showing group retained
earnings and the non-controlling interest.

First we know that we calculate and added 6 monthly .taking into account this fact why we didnt add 6 monthly remaning profit when calculating Added on acquisition of subsidiary?
They only calculated like that

Added on acquisition of subsidiary
Share capital 1000k
RE 52k
and 40% of this which is clear.
why they didnt add 6 monthly profit remaning profit which based on from 1May 2006 to 30 Oct?

Thanks a lot Mr MikeLittle.