b) Al Safa Foods LLC are manufactures of cheese- based snacks and other food items. They are in this business for the past 18 years. Their products usually have a self-life of 4 Months. In the past 10 years their inventory turnover is also decent enough to make sufficient profits. They sell their products locally and also export to the neighboring countries. In the month of February 2020, they had an inventory worth of OMR 95000 in their company. Due to COVID-19 pandemic, there is a drop in the sales of their snack as the demand for other necessary food items has increased. Due to this, there is an excess inventory of ingredients piled up in their warehouses. These ingredients also have a shelf life of around three months. Required: From the accounting point of view and IAS 2, what will be the impact of COVID -19 on the books of accounts of Al Safa Foods LLC. Discuss in detail changes that may occur in the financial reports