Assumption has not been disclosed:

The company has a subsidiary, therefore, it must

prepare consolidated financial statements
Therefore, Investment in associates is accounted
under cost method

Basing on the above assumption, the story begins

1 Goodwill calculation
Consideration transferred 4,100,000
Fair value of previously-held equity 6,500,000
Non-controlling interest (FV) 6,500,000
Fair value of net identifiable asset 14,600,000
Goodwill 2,500,000

2 Effects that are taken to the income statement

Investment in X (40%) - At cost 5,200,000
Investment in X (40%) - FV 6,500,000
Changes 1,300,000
P's chare of post-acquisition change in equity 900,000 N1 Dr Financial income 900,000
Remeasurement gain or loss 400,000 Cr Income from associates 300,000
Cr Retained earnings 600,000
N1 Previous year earnings must charge to retained earnings
Current year earnings must charge to P/L
Since there is no infomation about previous year or current year allocation
We cannot make further allocation for this amount