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Granada Limited owns various business operations. It operates three hotels and a cargo container vessel and has several buildings for investment purposes. The profit of the company in 2023 exceeded HKS600 miltion. Granada Limited's financial year ends on 31 March annually. Shipping business Granada Limited operates a eargo container ship delivering containers overseas. The cargo container ship was acquired on 1 April 2012. Details of the cost of the container vessel and its components were: There was no other capital expenditure on the shipping business from 1 April 2012 to 31 December 2022. The cargo container vessel has operated 90,000 hours from 1 April 20H,012 to 31 March 2022. From I April 2022 to 31 December 2022, the ship travelled for 3,000 hours. In 2022, the radar system of the container ship malfunctioned frequently and Granada Limited received warnings from the Marine Department. Radar manufacturer Zimmad offered the most advanced model 'Sirius' by an exchange of the existing 'Southern Cross' radar system in the ship of Granada and additional cash of $15,000,000. The market price of 'Sirius' was $23,000,000 and had a useful life of 20 years without residual value. Granada Limited accepted the offer and considered this an exchange with commercial substance. The container ship stopped operation from 31 December 2022. During the exchange of the radar system, Granada Limited upgraded the compartments and fittings at a cost of $1,225,000 and repainted the body of the container vessel at a cost of $800,000. After the upgrade, it was estimated the compartments and fittings will have the same useful life as the hull (i.e. 29 years from 1 April 2023). All of the renovation was completed on 31 March 2023. Management estimated that all compartments and fittings will have a zero residual value after upgrading. Granada Limited also has a thorough maintenance procedure for the engine. The engineer concluded that due to certain overhaul voyage, the expected useful life of the engines remained 180,000 hours. Investment properties The investment properties of Granada Limited were stated at fair value in its 2023 financial statements. The fair value of the investment properties dropped by 15% on the reporting date ( 31 March 2023). After reading the financial statements and the notes to accounts, an existing shareholder of Granada Limited queried the manager of Granada Limited in the annual general meeting: 'I am very disappointed in the management. In fact, the company is making a profit, but the company selected inappropriate accounting treatment for the investment properties. The fair value model of investment properties under HKAS 40 is misleading and makes the company suffer. Required: a Referring to the 'Shipping business' of Granada Limited, determine the total carrying amount of the cargo container as at 31 December 2022. (4 marks) b Referring to the 'Shipping business' of Granada Limited, determine the treatment of the exchange of the radar system. ( 6 marks) c Describe the appropriate accounting treatment with figures according to HKAS 16 Property. Plant and Equipment for the following items: i Checking of the engine ii Upgrading the compartments and fittings iii Repainting the body of the ship (10 marks) d Referring to the 'Shipping business' of Granada Limited, provide extracts of the statement of profit or loss with respect to the cargo container ship and its components for the year ended 31 March 2023. (16 marks) c Referring to the 'Investment properties' of Granada Limited, and with reference to HKICPA's 'Conceptual Framework for Financial Reporting', describe the information needs of a shareholder of a company. ( 6 marks) f Referring to the 'Investment properties' of Granada Limited, do you agree with the query made by the Granada Limited's shareholder? Why? (12 marks)