can you please show workings not in excel forms please thank you

QUESTION 4 [30 MARKS] a) (0) An associate is an entity over which the investor has significant influence and which is neither a subsidiary nor a joint venture of the investor (IAS 28). Explain the factors that indicate an investor has significant influence over an investee. (9 Marks) (ii) On 01 January 2017 Pandey Ltd acquired 12 million shares of Athur at a cost of $ 1.50 per share in cash. Arthur made a loss after tax of $ 4 million for the year ended 30 April 2017 Pandey Ltd sold goods to Athur for $ 2 million at a mark-up of 50%. Athur had a third of the goods still in its inventory at 30 April 2017 Impairment tests were carried out on 30 April 2017 which concluded that the value of the investment in Athur was impaired by $ 1.5 million. The details of Athur's share capital at 01 January 2017 were: Equity shares of $ 1 each Athur $ 000 30,000 The financial year of Pandey Ltd and Athur runs from 01 May to 30 April. REQUIRED Calculate the carrying amount of the investment in Athur at 30 April 2017 under the equity method (Associate). (11 Marks) (b) (1) Explain when impairment occurs as per IAS 36 and how the recoverable amount is determined. (4 Marks) (i) Discuss in which circumstances an entity should carry out an impairment review as per IAS 36. (6 Marks)