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5. A) Identify all the information that must be disclosed in relation to key management personnel related transactions, as required by AASB 124. B) Summer Palace Ltd reported profit after tax of $550,000 for the year ending 30 June 2021. Summer Palace Ltd has: At 1 julx 2020, 700,000 fully paid ordinary shares on issue. On 1 march 2021, issued an additional 100,000 fully paid ordinary shares. 150,000 convertible preference shares fully paid to $5 and entitled to. Dividend of 5%. These were issued in 2018 and are convertible into 20,000 fully paid ordinary shares at the option of the preference shareholder. 500,000 in convertible bonds issues for the full year. These pay interest at 8% Ria and can be converted to 100,000 ordinary shares at the option of the bond-holders. The tax rate is 30%. Required: For the year ended 30 June 2021, calculate the company's: i) Basic EPS Use table as guide: Calculation of WANOS Portion of Year WANOS No.of shares outstanding