At the beginning of 2019, Syarikat Metalik Berhad acquired Syarikat Teknologi Platinum Berhad for RM600 million. In addition to cash, account receivables and inventory, the following assets were also acquired. Assets Fair value RM (mi/lion) 150 Plant and equipment (depreciable assets) Patent Goodwill (excess over the acquired assets fair values) 40 100 The plant and equipment are depreciated over a 10-year useful life on a straight-line basis. There is no estimated residual value for plant and equipment. The patent is estimated to have a 5-year useful life, no residual value, and is amortized using the straight-line method. Assume that the assets acquired from Syarikat Teknologi Platinum Berhad comprise the cash-generating unit to which the goodwill is allocated. At the end of 2021, a change in business climate indicated lo management that the assets of Syarikat Teknologi Platinum Berhad might be impaired. The following amounts have been determined. RM (million) Assets Plant and equipment: Value in use (present valwe of estimated cash flows) Fair value less cost to sell Patent: 50 60 15 20 Value in use (present value of estimated cash flows) Fair value less cost to sell Goodwill: Recoverable amount of Syarikat Teknologi Platinum Berhad 420 Book value of Syarikat Teknologi Platinum Berhad'snet assets* 390 *Before recording any impairment losses on plant and equipment and the patent (if any). Required: a. Compute the book value of the plant and equipment and patent at the end of 2021. (8 marks) b. With reference to MFRS 136 Impairment of Assets: i. When should the plant and equipment and the patent be tested for impairment? (2 marks) ii. When should goodwill be tested for impairment? (3 marks) c. Determine the amount of impairment loss to be recorded ("if any) for each of those three assets. (8 marks) d. Prepare an extract of Statement of Financial Position as at 31 December 2021 for Syarikat Teknologi Platinum Berhad. Indicate cleady the disclosure requirements for the plant and equipment, patenl and goodwill in accordance with MFRS101 Presentation of Financial Statements. (4 marks)