Light LLC deals in buying and selling of LED lights. It has provided the following data on its units for periodic analysis. PURCHASES: 2014 Opening balance available 18,000 @ 1.4 2014 From Shade LLC 34,000 @1.2 2015 From Panasonic company 27,000 @ 1.5 2016 From Bright LLC 22,000 @ 1.6 2017 From Life LLC 16,000 @ 1.8 2018 From Delight LLC 38,000 @ 2.0 SALES: 2014 Local 5,000 @ 1.5 out of opening balance Export 20,000 @ 2 out of purchases 2015 Local 7,000 @ 2 out of 2015 purchase Local 3,000 @ 2 out of 2014 opening balance 2016 Export 4,000 @1.7 out of 2014 purchase 10,000 @ 1.7 out of 15 purchase 2,000 @ 2 out of 2016 purchase 2017 Local 10,000 @ 2.2 out of 2016 purchase Export 10,000 @ 2 out of 2014 opening balance 2018 Export 16,000 @ 2.1 out of 2017 purchase Export 12,000 @ 2.2 out of 2018 purchase Export 17,000 @ 2.3 out of 2015 purchase Required: Company needs you to calculate the following under HCA: a) Profit earned by the company during 2014 (1 Mark) b) Profit earned by the company during 2015, and holding gain in 2015 on goods sold out of 2014 opening balance. (1 + 1 Marks) c) Profit earned during 2016, and holding gain of 2016 out of out of 2014 purchase. (2 + 1 Marks) d) Profit earned in 2018, holding gain in 2018 out of 2015 purchase, and holding gain in 2018 out of 2017 purchase. (2 + 1 + 1 Marks)