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Question 14 ( 2 points) Parent Corp. (PC) and its subsidiaries operate several chains of restaurants and catering companies across Canada. PC owns 70% of one of their catering companies, Subsidiary Corp (SC). Both PC and SC report under ASPE, and neither In June 2021, PC sold some restaurant equipment with a book value of $40,000 (net of accumulated amortization) to SC for a price equal to $45,000. This transaction was not in the normal course of operations. The equipment was recently appraised for $65,000. Is the change in the ownership interests in the item transferred substantive? (2marks) Yes No In December 2021, SC catered PC's year-end party. SC gave PC a 40\% discount compared to the price it would charge an external client. Is this transaction in the normal course of operations? Yes No Question 16 (2 points) In December 2021, SC catered PC's year-end party. SC gave PC a 40% discount compared to the price it would charge an external client. Will the transaction be measured at the carrying amount or the exchange amount? Carrying amount Exchange amount