CH. 25 Example 4–Group SPL incl. associate

Sir,

In CH. 25 Example 4, is the double-entry for unrealised profits as below?

Cost of sales Dr. 1mn
Investment in associate Cr. 1mn

Helvellyn acquired 25% of the equity shares of Armboth on 1 June 2020. The year-ended is 31 December 2020 so there are 7 months in between. But in the answer, it is only 6 months?

Then why is the answer as below?

Associate (25% x (200 x 6/12)) – 1 (PUP) – 1 (impairment)

Shouldn’t it be,

Cost of sales – 1 (PUP) and
Associate (25% x (200 x 7/12)) – 1(impairment) in the Consolidated statement of profit or loss?

It would be of great help if you could help me out with the questions above.

Thank you