BRS

Why are you attempting a question for which you do not have an answer? You should be using a Revision Kit from one of the ACCA Approved Publishers - they have answers and workings. Either tell me what your answer is and I will tell you whether or not you are correct, or tell me what it is in the question that is causing you a problem and I will explain. (Have you watched my free lectures? The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.)