As an accounting student using the financial statements provided as practical example of the course content for Advanced Accounting please identify an example from the financial statements for BCE provided which demonstrates your knowledge for: 1. Business combination - 100% 2. Consolidation of non wholly owned subsidiary 3. Intercompany transaction disclosed or eliminated. 4. Joint venture or Special Purpose Entity 5. Foreign Currency transaction and related gain/loss or Translation of Consolidated Foreign Operation For each item identify a financial statement user to who the information is important for and the reason why. by following annual statement of BCE 2022