a. 'Control is not only evidenced by share ownership of more than 50 percent. Based on MFRS 10" Consolidated Financial Statement" and using appropriate example, discuss any other two evidence of control. (8 marks) b. On 31 December 2020, MULTI BHD. acquired 70 percent interest in the equity capital of CABLE BHD. The following are the Statements of Profit or Loss for the year ended 31 December 2021 for both companies. Revenue Cost of sales Gross profit MULTI BHD. CABLE BHD. (RM) (RM) 1,300,000 600,000 (700,000) (350,000) 600,000 250,000