5 points PCL Sdn Bhd (PCL) acquired a trademark with an indefinite useful fe in 2017 at RM200,000. In 2018, PCL developed an innovative system for making a new product for sale During the first half of the year ended 31 December 2018, the project incurred costs of RM500,000 to carry out research for the evaluation of alternatives of the system to be used PCL has completed its technical feasibility of the system in June 2018. During the second half of the year ended 31 December 2018, the project incurred materials cost and technicians'salaries of RM1 million to build up the system The development of the innovative system was completed on 23 December 2018. On 1 January 2019, PCL used the innovative system to make new products and sell the products to Indonesia. PCL estimated to use the innovative system to generate net cash inflows for eight years, PCL registers this innovative system, the patent granted by the authority wil have a legal site of five years with a minimal cost to renew for a further four years Required: Fill in the blanks with the correct option given below: RM125,000 IASTO/MFRS116 Depreciated 4 years RM187000 IAS4OMFRS140 Amortised 5 years RM212500 AS36/MFRS130 Not amortised Byears RM875,000 LASEVMFRS100 Shorter 9 years RM1,312,600 Usolo Longer 12 years RM1487.500 Legal rights Cost model 13 years 23 December 2018 1 January 2010 Revaluation model Farvale model Capitalised as a development cost Expanded in profit or loss Captilised as research cost Probable outflows of resources The cost to carry out a search for the evaluation of the alternatives of the system should be The material costs and technicians' stories to build up the system can be In accordance with PCL shall provide amortisation on the innovative system started on amortised over its The useful fe as determined by the legal rights is benefits for The estimated useful life of the innovative system is the rightsover which economic benefits are expected to be generated. The amortisation for 2019 was December 2019 was The innovative system shall be The innovative system congratoconomic of the period of the legal rights and the period legal The carrying value of the innovative system as at 31