b) On 1 October 2013, LLB Bhd acquired a factory for investment purpose. The factory is rented out to another manufacturer. The cost of the factory was RM200,000,000 and is expected to have useful life of 50 years with no salvage value. At the 30 September 2014, the fair value of the factory was RM150,000,000. The fair value at 30 September 2015 was RM220,000,000. LLB Bhd closes its account on 30 September every year and it adopts the straight line method for depreciation of its assets. Required: i. Show the relevant journal entries (narrations are not required) for the year 2013, 2014 and 2015 if the company choose to use the: (a) Fair value model (12 marks) (b) Cost model (20 marks) ii. Describe the accounting treatment for the transfer of owner-occupied property to investment properties (8 marks)