Part A (14 marks in total, 12 marks for final submission, 2 marks for Practitioner Review Part A submission) From a financial reporting perspective, consider the Energy Industry in Crisis investigation findings on the preparation of Blast's financial statements for the year ended 30 June 2022. (a) Identify and describe one (1) financial reporting issue arising from the investigation's findings that would affect Blast's financial statements. (b) Explain the anticipated impact of the identified issue in your Part A (a) answer on: (i) a relevant account balance and respectively the total asset or liability amount presented in Blast's statement of financial position; (ii) a related line item and the profit or loss before tax amount presented on Blast's statement of financial performance; and (iii) additional information disclosed in the notes to Blast's financial statements. Specific paragraph references from appropriate accounting standards are required and calculations are not required in your answer. (c) Discuss how the identified issue in your Part A (a) and (b) answers could affect future decisions lenders make in relation to their investment in Blast. Include a supporting example.