b.Lina bought 100 computers for her office from Asashi for RM2,500 each. It is stated in their contract of sale that the title of the computer will only pass after all 100 computers have been delivered safely to her office. Asashi has delivered 60 computers but the remaining 40 computers which were kept in Asashi's warehouse were badly damaged due to flood.

What section should I need to apply in this questions

The question is about cost of good sold

The answer is section 18 to 24, but I do not know which one