A. Apple Bhd acquired a 70% interest in Oppa Bhd on 1 June 2017 for RM35,500,000. On this date, the ordinary shares of Oppa Bhd was RM35,000,000 and the retained profit was RM10,000,000. On 1 January 2019 Oppa Bhd acquired a 60% interest in Jojo Bhd for RM23,000,000. The retained profit and ordinary shares of Jojo Bhd on this date were RM5,000,000 and RM25,000,000 respectively. It is the group's policy to value non-controlling interest at their proportionate share of their fair values of the net assets of the subsidiaries on the dates of acquisitions. Required: Determine the goodwill on consolidation for the ultimate parent using the single stage method of consolidation (5 marks) (CLO1:PLO1:C3) B. Mutiara Bhd is in the process to expand its business. Among the proposed strategies are as follows: i. 11. 111. Acquiring another business entity; Invest in another entity but not exercising any control; or Engage in joint arrangement with joint control. Required: As the financial analyst, you are required to explain the details of each of the proposed strategies to the management. Your explanation should focus on definition, benefits and required accounting treatment for each of the strategy