Mid year acq

If, at the year end within which the acquisition took place, the subsidiary's retained earnings were $4,500 and we are told that the profit for the year within which this acquisition took place was $3,900, that must mean that the subsidiary's retained earnings at the start of this year were $600 ... and that $600 is entirely pre-acquisition But also pre-acquisition is some of the $3,900 profit relating to this current year of acquisition (the period from the end of last year up to the date of the acquisition) The period from 1 October, 2009 up to the date of acquisition 1 June, 2010 is the relevant pre-acquisition period so a period of 8 months And the profits achieved in the full year were $3,900 Therefore, of that $3,900, $2,600 (8/12 * $3,900) is per-acquisition But we know already that there was $600 as at the start of this accounting period So the full amount of retained earnings as at the date of acquisition of the subsidiary must have been $600 brought forward from last year + $2,600 for the first 8 months of the current year = an aggregate of $3,200 Is that OK?