Net asset working

Hope you are doing good. I have been following your lectures and your method in working consolidated retained earnings but i have noticed that in past exams answers there is this different method of working everything.

I am bit confused now which method to opt. Will we loose any mark in that per q method??

This net asset method also makes sense to me should i change my method now but the exam is just some days i am afraid that i will get confused at this time.

Please help Thank You