Kaplan kit 7 ZIPPY

I will post part of the question below:

It was not required in the question, however, how can we calculate the investment in associate in BS.

It was given profit and OCI of associate during the year, so share profit and share OCI can be calculated, but I am wondering how can we work out the consideration? or we just record one line Investment in Assc. as the amount of share profit + share OCI

Ginny
On 1 July 20X4, Zippy acquired 60% of the equity interests of Ginny, a public limited
company. The purchase consideration comprised cash of $90 million and the fair value of
the identifiable net assets acquired was $114 million at that date. Zippy uses the ‘full
goodwill’ method for all acquisitions and the fair value of the non-controlling interest in
Ginny was $50 million on 1 July 20X4. Goodwill had been reviewed annually for impairment
and no impairment was deemed necessary.
Zippy disposed of a 20% equity interest in Ginny on 31 March 20X6 for cash consideration
of $44 million. On the disposal date the remaining 40% holding had a fair value of
$62 million and Zippy was left with significant influence over Ginny. Zippy accounts for
investments in subsidiaries at cost and has included a gain in investment income of $14
million within its individual financial statements to reflect the disposal. The net assets of
Ginny had a fair value of $118 million at 1 July 20X5 and this was reflected in the carrying
amounts of the net assets. All gains and losses of Ginny have accrued evenly throughout
the year. The disposal is not classified as a separate major line of business or geographical
operation.

Thank you