c.BB Travel Store belongs to Client Z. BB makes all its retail purchases through Client Z's purchasing centre. Pricing, marketing, advertising and human resource policies (except for hiring BB cashiers and salesman) are decided by Client Z. Client Z also owns five other stores in the same city as BB (although in different neighbourhood) and 30 other stores in other cities. All stores as managed in the same way as BB. BB and four other stores were purchased five years ago and goodwill was recognized. Required: Determine the Cash Generating Unit (CGU) under MFRS 136 - Impairment of Assets for BB Travel Store. (4 marks) d. i. Define Government Grants under MFRS 120. (2 marks) ii. Describe the TWO different types of Government Grants under MFRS 120 (2 marks) iii.MFRS 120 follows TWO general accountintg principles in determining the treatment of grants. Describe the TWO accounting principles. (2 marks)