(b) The following information is extracted from the 2018 Annual Report of Air Asia Group Berhad: 2018 (RM'000) 2017 (RM'000) Aircraft operating lease expense 1,155,680 650,695 Non-current Asset: Property Plant and Equipment (PPE) - 2,276,580 11,749,452 Aircraft Gain on disposal of PPE 298,816 64,281 Cash Flows from investing activities: - Proceeds from disposal of PPE 9,815,005 88,045 Air Asia stated in the notes to financial statements that the company intend to adopt MFRS 16 Leases when the standard become effective on 1 January 2019. 4 Required: (1). Discuss the actions taken by Air Asia Group Berhad that caused the significant changes to the accounts as shown in the table above. What are the implications to the financial performance and financial position of year 2018? (5 marks) (ii). Assume that the transactions or actions in (1) above took place during the financial year ended 31 December 2019 instead of 2018, would the financial impact be difference or similar? Why