Hi, I am unable to derive the answers given in part (b) of this question. I understand that the profit numbers are taken from the previous question part and that the unrealised gains are given by the question. I know that the free reserves @31/12 = free reserves @ 1/1 +Profit + Unrealised Gains However I cannot derive the figures for free reserves @1/1. They are just stated in the solutions with no working out shown. Can you please help me understand how to calculate these numbers? I have tried adding/subtracting different combinations of numbers and I still cannot seem to derive them... Many Thanks!