(a) Johnson Bhd acquired a plant on 1 January 2018 for RM80 million. The useful life of the plant was estimated to be five years. On 31 December 2019, the plant showed conditions of operating below its budgeted capacity. An estimate of the recoverable amount was carried out which indicated that the selling price of the plant was RM40 million, the expected cost to dispose of the plant was RM2 million and the estimated present value for the future economic benefits was RM42 million. Due to a sudden surge in the demand for the product manufactured by this plant, the recoverable amount based on the value in use is expected to be RM36 million as of 31 December 2020. Flag question Required: Show extracts of the Statement of Comprehensive Income and Statement of Financial Position for each of the years from 2018 to 2020 under the requirements of MFRS 136 Impairment of Assets. (18 marks)