Jambalaya Company reported the following renumeration

and other payments made to the entity's chief executive officer

during the current year:

Annual salary 2.000,000

Share options and other share-based payments 1,000,000
Contributions to retirement benefit plan 500,000
Reimbursement of travel expenses for business trips 1,200.000

What total amount should be disclosed as compensation to

key management personnel?

a. 3,500,000
b. 4,700,000
C. 3,000,000
d. 2,500,000
Dean Company acquired 100% of Morey
vear.
year. During the current Company in the prior
year, theindividual entities
included in their financial statements the
following:
Dean Morey
Key officers' salaries 750,000 500,000
Officers' expenses 200,000 100,000
Loans to officers 1,250,000 500,000
Intercompany sales 1,500,000

What total amount should be reported as related party

disclosures in the notes to Dean's consolidated financial
statements for the current year?

a. 1,500,000
b. 1,550,000
C. 1,750,000
d. 3,000,000