FNST AAT Practice Assessement 1

Hi Guys

I am sitting my FNST exam on the 31 July (first attempt), and I am now into the serious revision and practicing previous exam paper stage! I have FNST AAT Practice assessment 1 in front of me and i'm looking at question 1.5 b Claw and Deer

I've worked out the consolidated revenue, cost of sales etc but the bit that has be completely baffled even after looking at the answer is Other Income.

Claw has other income of £1800 Deer pays a dividend £1710

The answer for consolidated other income is £261, can someone please tell me how to arrive at this figure.

Many thanks


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