(c) FN Bhd owns 10 acres of jack fruit orchards. The company's activities include planting and managing the jack fruit trees, such as pruning, irrigation, fertilizer application, pest and disease control, flower thinning and assisted pollination. The company uses its fruits to produce a variety of products, such as ice cream, frozen pulp and crunchy roll. The company exports the processes products to Indonesia, Singapore and Thailand. Explain whether the above activities are within the MFRS 141 Agriculture. (7 marks)