Information relevant to questions 5a - 5d (8 Marks) 5. On 1 April 2018 Rod acquired 116 million of Bee's 145 million ordinary shares for an immediate cash payment of Rs210 million and issued at par one 10% Rs100 loan note for every 200 shares acquired. At the date of acquisition Bee owned a recently built property that was carried at its depreciated construction cost of Rs62 million. The fair value of this property at the date of acquisition was Rs82 million and it had an estimated remaining life of 20 years. Bee also had an internally-developed brand which was valued at the acquisition date at Rs25 million with a remaining life of 10 years. The inventory of Bee at 31 March 2020 includes goods supplied by Rod for a sale price of Rs56 million. Rod adds a mark-up of 40% on cost to all sales. a. What is the total amount of the consideration transferred by Rod to acquire the investment in Bee? (2 Marks) b. What is the amount of the unrealised profit arising from intragroup trading? (2 Marks) c. Bee has recently lost some large contracts and the directors of Rod are wondering if Bee can be excluded from consolidation next year. Discuss? (4 Marks)