a. Puan Kalsom is planning to invest whether in capital stock or debt management in Pacer Bhd. She prefers investment that gives good return of income, benefits and preference of payments. She gave you the following information regarding the TWO (2) portfolios accordingly. OPTION 1 7% Preference shares OPTION 2 7% Bonds (5 years) b. Required: Guide Puan Kalsom on selecting which investment represents the best option for her criteria. Justify your answer. (4 marks) The following information is relevant for the year ended 31 December 2020. The price of its inventories tends to vary each year. As at date, it has inventories of 100,000 units at a cost per unit of RM1.50. The net realisable value of the inventories is RM1.30 per unit accordingly. The expected net realisable value of the inventories at 31 January 2021 is RM1.65. Advise the company on the value of the inventories to be reported in the Statement of Financial Position as at 31 December 2020. Show all workings. (4 marks) As a financial controller of your company, you discover the following journal entry as at year end 31 December 2020 in the general ledger. Land RM50,000 Asset Revaluation Reserves RM50,000 (SOPL - Other Comprehensive Income) State the business transaction that leads to the recording of above journal entry. (2 marks) C. Dr. Cr