3 The management of Que-B Berhad is targeting to accumulate funds to finance its projects. The strategy is to keep several portfolios with the specific intention to obtain the gains if the value of the investments appreciates in the future. Security portfolios I and II are held at the end of Que-B Berhad's first year of operations and are shown in the following table: Required: (a) Explain how Que-B Berhad would initially recognize and measure the investments in accordance with the provisions in MFRS 9. (b) Explain how Que-B Berhad would subsequently measure the investments in accordance with the provisions in MFRS 9. (c) Provide the necessary journal entries to record the adjustments of the securities portfolios to market value. (d) As soon as adjusting the securities' values to their corresponding market values, Que-B Berhad elects to reclassify Security I as a Fair Value through Other Comprehensive Income (FVOCI) security. On the date of the transfer, Security I's market value is RM19,000. Explain how this should be accounted for by Que-B Berhad. (e) Show the relevant journal entries