A. Opal Ltd. has just commissioned the construction of a new factory at an agreed cost of 6m. Work started on 1 April 2022 and was completed and opened for business on 31 December 2022, the last day of the accounting period. The factory has an estimated useful life of 40 years and depreciation is calculated on an annual basis. To fund the construction, on 1 January 2022, Opal Ltd. issued 60,000 100 8% loan notes at par, redeemable on 31 December 2040. Assume the effective interest rate is 10%. Required Detail the key considerations when determining the value at which the new factory will be shown on the statement of financial position. Illustrate your answer with relevant calculations. (10marks) B. Inter-company comparisons of non-current assets are complicated given the many variables in the calculation of asset values on the statement of financial position. Required Discuss the main variables, including relevant examples, to illustrate your discussion. (20marks)