10 6 Points Q10.1 3 Points Suppose an entity in Australia has reporting periods ending 31 December and is preparing its financial statements for the year ended 31 December 2019. Discuss how the entity should treat the outbreak of COVID-19 declared by the World Health Organization (WHO) on 31 January 2020. Please type your answer in the answer box below. Enter your answer here Q10.2 3 Points Sam holds 100% of the shares in Pear Ltd. Sam is also a director of Orange Ltd. All of the shares in Orange Ltd are held by Apple Ltd. Determine the related party relationships of Pear Ltd. Please type your answer in the answer box below. Enter your answer here