What is the corret net interest adjustment to net profit after tax (NPAT) for ABC Ltd. for 2015? And what is the total R&D amortisation expense and the total Equity and Equivalents balance for ABC Ltd. 2015? Please show working out because I'm not too sure how to begin.

The full question is attached below. Thank you!

The following extracts are obtained from the financial statements of ABC Ltd. for the year- ended 30 June 2017: Income Statement for the year-ended 30 June 2017 2016 2017 ($ million) ($ million) Net profit before income tax (NPBT) 234 400 NPBT includes the following expenses: Depreciation 320 280 Research and development 200 300 Interest expense 200 240 Balance Sheet as at 30 June 2017 2016 2017 ($ million) ($ million) Current Liabilities Accounts payable 885 800 Other payables and accruals Note 1 1,550 1,800 Non-current Liabilities Long-term loan 2.010 1,760 Equity Share capital, common stock 1,400 1,400 Retained profits 540 600 Total Equity 1,940 2,000 The following additional information is provided: 1. Note 1: Other payables and accruals 2016 2017 ($ million) ($ million) Accruals 1,550 1,500 Secured short-term loan 0 300 1,550 1.800 2. The benefits that flow from research and development projects are generally consumed over five years. 3. Corporate tax rate is 30%, risk free rate is 10%, cost of equity is 12%, before-tax cost of long-term loan is 14%, and before-tax cost of short-term loan is 8%