Explain the accounting treatment for the intra-group transactions below:

1. Trunk Berhad sent a cheque for RM2,670,000 to Leaf Berhad on 31 December 20x. The cheque was received by Leaf Berhad plc on 3 January 20x6.

2. During the year ended 30 April 20x5, Camellia Berhad purchased goods from Daphne plc for RM2,800,000. Daphne plc prices its goods at a mark-up of 25% on cost. At the year-end, Camellia plc’s closing inventory included goods purchased from Daphne plc for RM560,000.

3. The annual impairment review of goodwill arising on consolidation indicated that RM56,000 should be written off in respect of Wonders Berhad in the year ended 30 April 20x5. On 30 April 20x4, the cumulative amount previously written off due to impairment of goodwill arising on the acquisition of Wonders Berhad amounted to RM20,000.

4. On 25 April 20x5, Starry Berhad sent an invoice to Moon Berhad for RM150,000 representing the agreed annual service charge. The charge has been included in Starry Berhad’s revenue and Moon Berhad’s administrative expenses.