please do it all parts in 30 minutes please urgently... I'll give you up thumb definitely

Question (3) On 1 July 2017, Pyramids Co. purchased 30% of the ordinary shares of Aswan Co. for 14,000. On the date of acquisition, Aswan Co. had retained earnings of 5,000. The statements of financial position of Pyramids Co. and Aswan Co. for 30 June 2019 is as follows: Statements of financial position at 30 June 2019 Pyramids Co. Aswan Co. Assets Non-current Assets Property, plant and equipment 102,000 31,000 Investment in Aswan 14,000 116,000 31,000 Current Assets 45,000 8,000 Total Assets 161,000 39,000 Equity and Liabilities Equity Share Capital 60,000 7,000 Retained earnings 78,000 25,000 138,000 32,000 Liabilities Current liabilities 23,000 7,000 161,000 39,000 Additional information: 1. During the year ended 30 June 2019, Pyramids Co. sold inventories to Aswan Co. of a cost 25,000 marked-up at 25%. Of this inventory, 20% has been sold to a third party by 30 June 2019. 2. During 2019, Investment in associate is tested for impairment and it is decided that investment in associate impairment loss is 2,500. The cumulative investment in associate impairment loss at 30 June 2018 was 3,000. Required: 1. Calculate the following balances only: a) Investment in Associate. b) Pyramids Group Retained Earnings. (10 marks) 2. Explain how unrealized profit on inventory resulted from transactions between parent company, its subsidiary and associate companies is treated in consolidated financial statements. Is the treatment different in case of subsidiary compared to the case of associate? (5 marks) (Total: 15 marks)