(a) PQR Bhd is a listed diversified retail company. Its stores are located mainly in the Penang. It has three main types of stores: general department stores, beverage stores and specialist toy stores. Each of these stores has different products, customer types and distribution processes. In accordance with MFRS 8. Company PQR has identified three operating segments: general department stores, beverage stores and specialist toy stores. All three business units eam most of their revenue from external customers. Total consolidated revenue of company PQR is RM600million. Revenue Segment result (profit) Assets Required L General department stores stores RM million 400 15 900 Beverage RM million 100 7 200 Toystores RM million 50 4 100 All segments RM million 550 26 1 200 Identify Company PQR's reportable segments in accordance with MFRS 8. Explain your answer. Analyze the relative profitability of the reportable segments. ii. (15 marks) (b) On 1 July 2021, PQR Bhd initiates to plan to sell its beverage store to foreign party. The sale requires regulatory approval which could extend the period required to complete the sale beyond one year. Actions necessary to obtain the approvals from various regulatory authorities can only be initiated after a buyer has been identified and the firm purchase commitment is obtained. PQR Bhd expects that the purchase commitment will be obtained within one year. Required Explain whether the criteria for classification as non-current assets held for sale are met. (5 marks)