Hello,I saw the answer and explanation of the following question:On 31 December 2018 Pee Plc purchased 80% of the share capital of Cee Ltd for £60,000 when its accumulated profits were £30,000. The individual Statement of Financial Positions of Pee Plc and Cee Ltd at 31 December 2020 were as follows:But I cannot understand the 2. and 3 parts of the answer. Could you help me with this, please?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Hello,I saw the answer and explanation of the following question:On 31 December 2018 Pee Plc purchased 80% of the share capital of Cee Ltd for £60,000 when its accumulated profits were £30,000. The individual Statement of Financial Positions of Pee Plc and Cee Ltd at 31 December 2020 were as follows:But I cannot understand the 2. and 3 parts of the answer. Could you help me with this, please?
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