332 – BPP Kit Mcllroy Co

Dear Sir,
I have a few questions on part © (Calculate Group RE)

1. Why the dividend income from Spieth Co is not deducted from Mcllroy Co? Because when we split the profit of Spieth Co for the Group, it has already included the dividend income

2. When calculating the Group RE, why the profit from the disposal of Clarke Co in individual statement of parent (Mcllroy Co) is included? I think it should be the Group profit/loss on disposal of Clarke Co should be used instead

3. Why the Group share of Clarke profit made during the year was not added to Group RE?

Can you please kindly explain to me in detail? Thank you, Sir!