Additional information: - Blue Ltd is 90\% owned by Mitchell Ltd and is Mitchell's subsidiary. - During FY2022, Ralph sold $360000 of inventories to Blue Ltd and made profit of $150000. As at 30 June 2022 , 10% of the inventories were still held by Blue Ltd. Required: from Ralph. insufficient in the template or encounter a table formatting issue, write your journal entries below the template and ensure labelling DR or CR. b) Which financial statement does the investment in associates account appear? What does the investment in associates account indicate? Additional information: - Blue Ltd is 90\% owned by Mitchell Ltd and is Mitchell's subsidiary. - During FY2022, Ralph sold $360000 of inventories to Blue Ltd and made profit of $150000. As at 30 June 2022 , 10% of the inventories were still held by Blue Ltd. Required: from Ralph. insufficient in the template or encounter a table formatting issue, write your journal entries below the template and ensure labelling DR or CR. b) Which financial statement does the investment in associates account appear? What does the investment in associates account indicate