no handwritten answer please, I can't read hand writings so please just type. thanks

(a) Mozart Ltd and Beethoven Led own 45% and 55% respectively of the ordinary shares that carry equal voting rights at a general meeting of shareholders of Bach Led. Mozart Led has the ability to appoint or remove the majority of the members of the board of directors of Bach Ltd. Beethoven Ltd, however, holds some options of Mozart Ltd, which, once exercised, allow Beethoven Led to acquire 10% of Mozart Ltd's voting rights. These options are exercisable for the next four years, but the exercise price is significantly out of the money (and is expected to remain so for the next four-year period). Required: Determine whether Mozart Ltd or Beethoven Ltd is a parent of Bach Ltd by referring to the concept of control provided by IFRS 10 / AASB 10 Consolidated Financial Statements.(b) For each of the following independent intra-group transaction scenarios, assume that the consolidation process is done on 30 June 2023. Required: Prepare the necessary consolidation journal entries in each scenario. Nagoya Ltd owns 100% share capital of Izu Ltd. The tax rate is 30% (Narrations are not required). Scenario 1: On 30 November 2022, Izu Ltd sold goods to Nagoya Lid for $850,000, one-fourth of which remain in Nagoya's inventories at 30 June 2023. Izu Led earns 30% mark-up on all items sold. Scenario 2: During the year ended 30 June 2022, Izu Ltd purchased goods from Nagoya Lid for $950,000 which originally cost Nagoya Ltd $700,000. By 30 June 2022, lzu Led has sold 60% of these goods to other parties. During the financial year ended 30 June 2023, Izu Ltd had managed to sell all the remaining balance of these goods to parties outside of the group. Scenario 3: On 1 January 2018, Nagoya Lid sold an item of machinery to Izu Ltd for $1,300,000. Nagoya Lid originally purchased the machinery for $1,600,000 on 1 July 2015. The original estimated useful life was 10 years but at the time of the sale the remaining useful life was estimated to be 8 years by lzu Ltd. The expected residual value of the machinery is estimated to be $nil by Izu Ltd.\f\f\f\f