b. Blade Bhd acquired 75 percent of the ordinary issued share capital of Damia Bhd on 1 January 2018. Subsequently on 1 July 2019, Blade Bhd acquired a further 10 percent of the issued shares of Damia Bhd. Required: i) Discuss the impact of the increase in the controlling interest on the relationship between Blade Bhd and Damia Bhd. ii) (2 marks) Based on the above scenario, explain the accounting treatment for the investment in Damia Bhd when Blade Bhd prepares its consolidated financial statements for the year ended 31 December 2019. (5 marks)