could you please explain thoroughly how to solve it, I have a ready answers but dont know how they got it?

Statement of comprehensive income for the year ended 31 December 2015 E Revenue 5,400,000 Cost of sales Opening inventory Purchases Closing inventory 300,000 3,600,000 (360,000) Gross profit Expenses Depreciation Comprehensive income (3,540,000) 1,860,000 (600,000) (168,000) 1,092,000 Statement of financial position as at 31 December 2015 Non-current assets - net book value Inventory Cash Total assets E 5,592,000 360,000 4,980,000 10,932,000 Share capital (E1 shares) Retained earnings Accounts payable Equity and liabilities 6,000,000 1,092,000 3,840,000 10,932,000 The price change indices for the year were identified as follows: RPI Non-current Inventory assets 1 January 2015 -150 200 180 Average 2015 160 210 190 30 November 2015 220 215 31 December 2015 180 230 250 170 Closing inventory was acquired on 30 November 2015. 50% of the non- current-assets were acquired on 1 January 2015 and 50% were acquired on 30 June 2015 Opening inventory was acquired on the first day of trading. Sales and purchases accrue evenly throughout the year. A full year's depreciation is charged in the year of purchase for non- current assets. (a) Briefly identify how assets are valued within historic cost accounting, current purchasing power accounting and current value (replacement cost) accounting and discuss the capital maintenance concepts most closely associated with each of the three conventions. (b) Prepare the current purchasing power statement of financial position as at 31 December 2015 and the current purchasing power statement of comprehensive income for the year ending 31 December 2015 for Tram Ltd. () Prepare the current value (replacement cost) statement of financial position as at 31 December 2015 and the current value (replacement cost) statement of comprehensive income for the year ending 31 December 2015 for Tram Ltd