mid year Acquisition

I noticed few examples were not treated in your videos .

The example 2 on mid year acquisition on basic consolidation of SPL, i noticed that the cost of sales figure was 1403 instead of 1700. 1,2015 + ( 990 *6/12).

Another question is if the subsidiary declared dividend of $10,000 and impairment of $20,000, these figures are ignored …is that ok?

The investment income of $10,000 recorded by the parent entity Vader why are we not taking all those amount into consolidation since the parent earn it? rather you took away 80% of $10,000 and consolidate the $2,000.