Kaplan study text(Group accounting – basic groups illustration 1(Borough)

as per the calculation (w2) net asset there is post acquisition net asses of 22000(i.e 142,000-120,000),

but on the calculation of group share of retained earning it is calculated as:

60%(p’s share in s) × (($50,000 – $3,000) – $30,000) (W2)= 10,200

isn’t it supposed to be like this:
60%x (142,000-120,000)= 13,200

the figure of 50k and 30k are respectively the retained earning at reporting date and acqusition date. and 3k is deprication on FVA.