(a) Builder Destination Ltd. in 2017 received a construction project of a highway which was expected to take two years to complete. The project value is $250million. In 2018, Builder Destination Ltd. started the work and completed 37% of the construction. In 2019, Builder Destination Ltd. completed a total of 60% of the progress. The project cannot be completed by the due day because of the intervention from environmentalists, and the remaining building activities will carry on in 2020. Required: calculate the revenue to be recognized in both 2018 and 2019. (3 Marks) B I U X2 x? E E ABC 123 Report question issue (b) Multiple choice question (multiple answers allowed): Identify which of the following will affect cash flow in year 2020 (calendar year from January to December)? (3 Marks) i. Land revalued downward by $5million. ii. Small business Meichang applied business support package from the government, due to the COVID adverse impact. The approved payment $20,000ws will be on Dec 2020. 2 Windows iii. An overdraft of bank account