Unrealised profit in non current asset

Sir i know u don’t like the old style but sometimes i refer to Kaplan text book.
As i talk about Example 3 in 50 page,

There is the unrealised profit bullet point.
If i do this in old style,
Dr Consolidated RE 10000 goes into CRE
Cr Subsidiary RE 5000 goes into post acquisition
Cr PPE 5000 goes into PPE.

CGE
PER Q 500K 600K
POST ACQ 330K> 325k +5000(PUR
SHARE 198K 60%
GW 77K
PURP (10K)
CRE 765K

BUT IN answer sheet
CRE is 767k and under your way..
The answer is 767k.

But i strictly followed the way of the calculation refering to Kaplan text…
I also listened to your lecture as well.

I am confused between two ways

Please help me sir