Ex-cell is a company specializing in the sales of tablets, smartphones, notebook, netbook and laptops. There are several business arrangements in Ex-cell, which include Package Gateway and Package Giga as described in the following: A. Package Gateway Tablet Sangsong sold by Ex-cell is becoming increasingly popular with customers during the covid-19 lockdown. Ex-cell sold 700 of the Sangsong tablets during 2020 at the price of RM1,200 each. The Sangsong tablets are sold with a warranty that the tablets are in perfect working order. The cost of the Sangsong tables is RM700. The assurance warranty for the tablets which costs approximately RM120, runs for a period of 2 years. Apart from this warranty, Ex-cell also sold extended warranties attached to 200 of the Sangsong table for 1 year beyond the 2-year period for RM400 each. B. Package Giga Maple i-phone is sold together with a Gi-Di internet service for a 3-year period under this package at a price of RM2,300 each. The normal selling price for the Maple i-phone is RM2,000 whilst the independent price for the Gi-Di internet. service for a 3-year period if sold separately is RM500. The costs of Maple i-phone is RM1,800 each. During year 2020, 350 of Maple i-phone were sold. Required: i) Identify the separate performance obligations in Package Gateway. (2 marks) ii) Briefly explain the point in time in which the performance obligation is satisfied for Package Gateway. (2 marks) iii) Discuss the accounting treatment for assurance warranty and the extended warranty for Package Gateway. (2 marks) iv) Prepare the journal entries for Package Gateway and Package Giga. (4 marks) (Total: 10 marks)