On 31 October 2014, its date of the statement of financial position, Daughters Ahead Ltd had issued share capital of 840,000 ordinary £1 shares and reserves of £476,000. Four years later, the share capital is unchanged but the reserves have risen to £588,000. Parent Ltd purchased 210,000 shares in Daughters Ahead Ltd on 31 October 2014 for £364,000. On 31 October 2018, it paid £910,000 for another 420,000 shares. Calculate the goodwill to be shown in the consolidated statement of financial position as at 31 October 2018 and the pattern of its creation.