Below is information on the financial position of Omega Ltd for the financial period ended 31 December 2021. Windhoek Building on Lazarette Street Omega Limited owns a building on Lazarette street in Windhoek, which they use as their administration head office. On the 30 June 2020, Omega Limited decided to move their head office to Oshakati, to fulfill their social responsibility of moving development to smaller towns within the country. They decided to rent out their head office to one of their competitors, Smart Pty Ltd. Rental agreement commenced on the 01 July 2021, with rental income payable in advance. Details of the property are as below: Land at cost 1 000,000 Building 21 000, 000 Land has been bought on 01 June 2010. The building commenced on the 30 June 2018, and completed and ready for use on the 31 October 2019. Omega Limiteds accounting policy is to depreciate buildings for 20 years on a straight line basis and use fair value model for investment properties. Assume a 32% tax rate Required: a) Provide journals for the above transactions for the financial period 31 December 2021 - Windhoek Building on Lazarette Street (10) b) Provide disclosures to the financial statements for the transactions above - Windhoek Building on Lazarette Street (5) c) List the requirements of classifying assets as held for sale