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Entity Pacquired 30% of the equity shares of Entity A several years ago at a cost of Rs. 275,000. As at 31 December Year 6 Entity A had made profits of Rs. 380,000 since the date of acquisition. In the year to 31 December Year 6, the reported profits after tax of Entity A were Rs. 100,000. In the year to 31 December Year 6, Entity P sold goods to Entity A for Rs. 180,000 at a mark-up of 20% on cost. Goods which had cost Entity A Rs. 60,000 were still held as inventory by Entity A at the year-end. a) b) Calculate the unrealised profit adjustment and state the double entry. Calculate the investment in associate balance that would be included in Entity P's statement of fiancial position as at 31 December Year 6. Calculate the amount that would appear as a share of profit of associate in Entity P's statement of profit or loss for the year ending 31 December Year 6