Please solve this question.

Q1 (10 marks) a) On October 2018, Aman Bhd acquired 30 million of Vivo Sdn Bhd's 100 milliomn shares in exchange for 75 million of its own shares. The fair value of Aman Bhd's shares at the date of this share exchange was RM1.60 each. Vivo 's profit is subject to seasonal variation. Its profit for the yar ended 31 March 2019 was RM100 million. RM20 million of this profit was made from 1 April 2018 to 30 September 2018. Aman Bhd has one subsidiary and no other investment apart from Vivo Sdn Bhd Required : Determine the amount will bw shown as 'investment in associate' in the consolidated statement of financial position of Aman Bhd as at 31 March 2019. (5 marks) b) Ruby Sdn Bhd owns 30% of Emerald Sdn Bhd and exercise significant influence over it. Emerald sold goods to Ruby for RM160,000. One-third mark-up on cost. Ruby still had 25% of these goods in inventory at the year end. Required: Determine the amount that should be deducted from consolidated retained earnings in respect of this transaction