CHANGES IN OWNERSHIP INTERESTS At 1 July 2018, Christina Ltd acquires 60% of the issued shares of Adeline Ltd, enough to give Christina Ltd control. At 30 June 2019, Christina Ltd acquires a further 10%. One year later, on 30 June 2020, Christina Ltd sells 20% of the issued shares of Adeline Ltd, but because of the dispersion of the other shareholders, it still controls Adeline Ltd. On 30 June 2021, Christina Ltd further sells 30% of the issued shares in Adeline Ltd and loses control. Required Write a report explaining the accounting treatment of the changes in the ownership interest by Christina Ltd in Adeline Ltd at different points in time.