(a) In January 2014, Addison Ltd sells inventory to Erin Ltd for 15000.Thisinventoryhadpreviouslycost Addison Ltd10 000, and it remains unsold by Erin Ltd at the end of the period. (b) All the inventory in (a) above is sold to Olivia Ltd, an external party, for 20000on2 February 2014. (c) Halftheinventoryin(a)aboveis soldtoTaylah Ltd, anexternalparty, for 9000 on 22 February 2014. The remainder is still unsold at the end of the period. (d) Addison Ltd, in March 2014, sold inventory for 10000thatwastransferred from Erin Ltd3year sago. Ithadoriginallycost Erin Ltd6000, and was sold to Addison Ltd for 12000. (e) Erin Ltdsoldsomelandto Addison Ltdin December 2013. Thelandhadoriginallycost Erin Ltd25 000, but was sold to Addison Ltd for only 20000.Tohelp Addison Ltdpay fortheland, Erin Ltdgave Addison Ltdaninterest - freeloano f12 000, and the balance was paid in cash. Addison Ltd has as yet made no repayments on the loan. (f) On 1 July 2013, Addison Ltd sold a depreciable asset costing 10000to Erin Ltd for 12 000. Addison Ltd had not charged any depreciation on the asset before the sale. Both entities depreciate assets at 10% p.a. on cost. (g) On 1 July 2013, Addison Ltd sold an item of machinery to Erin Ltd for 6000.Thi sitemhadcost Addison Ltd4000. Addison Ltd regarded this item as inventory whereas Erin Ltd intended to use it as a non-current asset. Erin Ltd charges depreciation at the rate of 10% p.a. on cost.