Before a company decide to consolidate its financial statements with another company, they have to determine the amount of holdings in that particular company. Assume that Cadburry Bhd, for the past six years had acquired the shares of Kranberi Bhd as follows: Date of acquisition No. of shares RM/share 31 December 2015 20,000 1.50 31 October 2016 30,000 1.20 30 September 2018 20,000 1.00 31 December 2020 50,000 1.50 Additional information: i. The number of ordinary shares issued by Kranberi Bhd is 160,000 shares at RM 1 per share. The number of preference shares issued by Kranberi Bhd is 50,000 shares at RM 1 per ii. share. Based on the information given: a. EXPLAIN the consolidation treatment for each date Cadburry Bhd acquired shares in Kranberi Bhd. (show all working solution (if any) b. Assume that on 31 December 2020, instead of acquiring 40,000 ordinary shares of Kranberi Bhd, Cadburry Bhd acquired the following shares: Type of shares No. of shares RM Ordinary shares 5,000 1.50 per share 1.20 per share Preference shares 45,000 In addition, Cadburry Bhd has the power to control the financial and operating policies of Kranberi Bhd and appoint 3 out 5 board of directors of Kranberi Bhd. EXPLAIN the consolidation treatment of Berlian Bhd. Would your answer will be the same as in (a) (show all working solutions)