PART C On 1 April 2020, CMP Limited bought another company RMP Limited and a part of the purchase of the consideration was a deferred cash payment of $4,000,000 due in three years' time. The relevant cost of capital for CMP Limited is 12%. The financial year end of the company is 31 March. REQUIRED: (1) Determine the deferred purchase consideration to be shown on the Statement of financial position as at 31 March 2022. (4 marks) (2) Determine the finance cost to be applied to the consolidated retained earnings as at 31 March 2022. (4 marks)