Part A During the year ended June 30, 2020, Bak Corporation (BC) had carried out several transactions with the following individuals/entities: (i) AK Associates provided information technology services to BC. One of the directors of BC is also the partner in AK Associates. (ii) Muamalat Bank is the main lender. By virtue of an agreement it had appointed a nominee director on the Board of BC. (iii)Encik Reza who supplied raw materials to BC, is the brother of the Chief Executive Officer of the company. (iv) LYN Bhd. is the distributor of BLs products and had exclusive distribution rights for the province of Punjab. (v) Ms. Shiela is the General Manager-Marketing of BC and is responsible for all major decisions made in respect of sales prices and discounts. (vi) MNM Sdn, Bhd. is the leading supplier of BC and supplied 60% of BC's raw materials. (vii) Puan Saadiah who conducted various training programmes for the employees of the company, is the wife of BC's Chief Executive Officer. Required: Comment as to whether each of the above individuals/entities are related parties' of the company or not. Justify your comments