Коллеги, всем доброго дня.
Могли бы помочь с решением задачки, пожалуйста?

2. The summarized statements of financial position of Black and White at 31 December 20x6 are as follows:
Black, USD White, USD
Total Assets 60,000 29,000
Share Capital (1USD shares) 20,000 10,000
Retained earnings 24,000 4,000
Total equity 44,000 14,000
Current Liabilities 16,000 15,000

On January 1st 20x7 Black purchased for cash of 17,000 USD all White’s shares. The carrying amounts of the White’s assets in both companies are considered to be fair values.
Determine the amount of retained earnings to be shown at the consolidated B/S at January 1st 20x7.