BOTH PROJECTSD AND E MEET CAPITALISATION CRITERIA, PROTECT "D' commencED HAS PRODUCTION. Costs accumulated to 1.1.X5 (and meeting capitalisation criteria) Costs incurred during the year Total anticipated net revenues Net revenues during the year THE Project Project D E $000 $000 + 400 350 600 250 30,000 15,000 6,000 nil The company has also invested $340,000 in development project F but the tests are at present inconclusive. Describe with reasons the accounting for the above issues