West India plc is an Indian company with presentation currency being the Indian Rupee $($INR$).$ Its subsidiary, Westend Ltd$,$ operates in the UK and

has total assets of $1\mathrm{.}2$ million GBP at $31$ December $20$ X $3$ and makes a profit of $0\mathrm{.}78$ million GBP during the year.

On $31$ December $20$X$3,1$ GBP $=105$ INR

On average for the year, $1GBP=100$INR

Regarding the translation of financial statements of Westend Ltd into GBP$,$ which of the following statements is$/$are correct?

$($i$)$ Total assets amount to $126$ million INR

$($ii$)$ The profit amounts to $78$ million INR

$($iii$)$ Total equity and liabilities amount to $120$ million INR

a$.($i$)$ only

b$.($i$)$ and $($ii$)$

C$.($i$)$ and $($iii$)$

d$.($ii$)$ and $($iii$)$