c) Note: MFRS 139 = IAS 39 and MFRS 9 = IFRS 9 Budiman Berhad has an equity investment that cost RM 1 million on 1 January 2015. The investment is classified as an available-for-sale investment under MERS 139 - Financial Instruments: Recognition and Measurement. The value of the investment at each period- end is: Akhir tempoh/ Period-end Nilai pelaburan Investment value RM 950,000 1,030,000 1,080,000 31 Disember December 2015 31 Disemberl December 2016 31 Disember! December 2017 In accordance with MFRS 139 - Financial Instruments: Recognition and Measurement, prepare the journal entries for the investment in Budiman Berhad's financial statements for each period from 31 December 2015 to 2017 Explain how the above treatment would differ under MFRS 9 - Financial Instruments. c) Note: MFRS 139 = IAS 39 and MFRS 9 = IFRS 9 Budiman Berhad has an equity investment that cost RM 1 million on 1 January 2015. The investment is classified as an available-for-sale investment under MERS 139 - Financial Instruments: Recognition and Measurement. The value of the investment at each period- end is: Akhir tempoh/ Period-end Nilai pelaburan Investment value RM 950,000 1,030,000 1,080,000 31 Disember December 2015 31 Disemberl December 2016 31 Disember! December 2017 In accordance with MFRS 139 - Financial Instruments: Recognition and Measurement, prepare the journal entries for the investment in Budiman Berhad's financial statements for each period from 31 December 2015 to 2017 Explain how the above treatment would differ under MFRS 9 - Financial Instruments