Net assets acquisition

I remembered I asked the differences btw RE and profit for the year.

RE acc’ profit And profit is profit earned for the current accounting period.

I also remember the question of Rebertas 75% acquisition of he issue share capital of Ignida on 1 August 2009 and the 31 dec. 2009 profit and re were 10,000 and 24,000 though the RE was at 1/1/2009.

Question: Philip acquired 85% of the share capital of Stanley on 1 oct 2001 . The profit for the year ended 31/12/2001 for Stanley was $36,000 . Profits are deemed to accrue evenly over the year . At December 2001 , stanley’s SOFP showed:

Equity share capital $200,000

RE $180,000
What are the net assets on acquisition?
Kaplan solution:
3 months of the post acquisition profit 3/12* 36,000 = 9,000
RE 180,000 – 9,000 = 171,000
Net asset = 200,000 + 171,000 = $371,000

Well, I know share capital 200,000
the pre -acq 9/12* 36,000= 27,000
RE 9/12 * 180,000= $135,000
Total = $362,000.

Pls , which is more explained and better results ?

Kaplan $371,000

Or mine ? $362,000

If mine was wrong pls where and how do I make amends?
I noticed the difference is the 9,000 but that 9,000 is the post -acquisition period and do not belong to the net asset of Stanley at acquisition.