1. Focus Bhd has four main business segments. The reportable operating segments are hiring business, consultation service, travel agency and accommodation. The results of the segments for the year ended 31 December 2020 are as follows: Assets Liabilities Revenue Internal External RM' million RM' million Hiring 40 5 Consultation 50 5 Travel agency 55 Accommodation 30 10 Result Profit or Loss RM' million 10 8 30 6 RM' million 60 45 30 20 RM' million 12 13 5 10 Required: i. Determine which segments should constitute a reportable segment under MFRS 8. ii. Based on the answer (0), explain whether the 75% revenue constraint is met from the identifiable reportable segment. (10 marks) (CLO3:PLO2:c5)