b) Headlands Ltd has a 70% interest in Sawmill Ltd, who in turn has a 45% interest in Cindrella Ltd and 100% interest in Danai Ltd. Sawmill Ltd has one director, Zenon, whose wife owns a 33% interest in German Ltd. Headlands Ltd has one director, Mabhena, whose wife, owns a 25% interest in Jacobs Ltd. Cindrella Ltd has one director, Pepukai, who owns a 60% interest in Kingstone Ltd. Danai Ltd also has one director, Runyararo who is 25 years old. Required i. Identify the related parties of Sawmill Ltd. [7 marks] ii. Which of the above parties are not related to Sawmill Ltd [5 marks]