The following extracts are obtained from the financial statements of Chiko Ltd. for the year-ended 30 June 2019: Income Statement for the year-ended 30 June 2019 2018 2019 ($ million) ($ million) 234 400 Net profit before income tax (NPBT) NPBT includes the following expenses: Depreciation Research and development (R&D) 320 280 250 300 Interest expense 200 220 Balance Sheet as at 30 June 2019 2018 2019 ($ million) ($ million) Current Liabilities Accounts payable 885 800 Accruals 1,550 1,500 Secured short-term loan 0 300 Non-current Liabilities Long-term debt 2,010 1,760 1,400 1,400 Equity Share capital Retained profits Total Equity 540 600 1,940 2,000 The following additional information is provided The following additional information is provided: The benefits that flow from research and development projects are generally consumed over five years. Corporate tax rate is 40% Using the financial statements provided, calculate the correct net interest adjustmentto net profit after income tax (NPAT) for Chiko Ltd. for 2019. Select one: a. an addition of $132 million O b. an addition of $168 million c. a subtraction of $168 million d. an addition of $220 million e. a subtraction of $132 million The following additional information is provided: The benefits that flow from research and development projects are generally consumed over five years. Corporate tax rate is 40% Using the financial statements provided, calculate the total R&D amortisation expense for Chiko Ltd. for 2019. Select one: O a. $240 million b. $100 million C. $80 million O d. $60 million O e. $110 million The following additional information is provided: The benefits that flow from research and development projects are generally consumed over five years. Corporate tax rate is 40% Using the financial statements provided, calculate the total Equity and Equivalents balance for Chiko Ltd. for 2019. Select one: O a. $2,390 million b. $2,240 million C. $2,000 million O d. $4,440 million O e. $2,360 million