deemed disposal from 100% holding to 80% holding

[JohnLam]

I have the following question don't know how to solve

A Ltd acquired 100% holding (100 shares at $1 each) in B Ltd when the reserve of B was zero.

balance sheet of A and B as at 31-Mar-2008

A B
Investment in Sub 150
Net asset 50 120

Share Capital 200 100
reserves 0 20

On 1 Apr 2008, B Ltd made a right issue of 25 ordinary shares at $1 each

Balance of A and B at 31-Dec 2008

Investment in Sub 150
Net Asset 50 165


Share Capital 200 125
Reserves 40

Required prepare a consolidated balance as at 31 Dec 2008

Thanks for helping