b) Jade Bhd. has a policy of writing off development expenditure to profit or loss as it was incurred. In preparing its financial statements for the year ended 30 September 2020 it has become aware that, under IFRS rules, qualifying development expenditure should be treated as an intangible asset. Below is the qualifying development expenditure for Jade: RM 000 300 240 Year ended 30 September 2017 Year ended 30 September 2018 Year ended 30 September 2019 Year ended 30 September 2020 800 400 All capitalised development expenditure is deemed to have a four year life. Assume amortisation commences at the beginning of the accounting period following capitalisation. Jade Bhd had no development expenditure before that for the year ended 30 September 2017. Required: (i) CALCULATE the amounts which should appear in the statement of profit or loss and statement of financial position (10 marks)