OP MCQ Practice Chp12 Leases & Chp19 EPS

Hi Sir, Pls help with the questions below from OP MCQ practice Chp12 Leases & Chp19 EPS https://opentuition.com/acca/fr/acca-fr-chapter-12-leases-ifrs-16-questions/ Chp12 Leases Q1: Why the Question says the "Fair Price on Asset was $380,000? I remember we should calculate PV of cashflow received for Lease Liability and Right of the Asset? Chp19 EPS Q1: the questions says on "15 Aug 2014" A plc made 1 for 3 Bonus Issue followed on.... Why don't we calculate the period from mid of month 15 Aug 2014-1 Oct 2014? Why we just ignore the 15 Aug 2014 and set the period for Bonus Issue from 1May-1Oct 2014? Q3: Why do we need to multiply Bonus Fraction 7/5 for period 1 Jan-1Mar?