Green Wellness Berhad owns several properties and has a financial year end of 31 December.Whenever possible, the company considers investment properties using the fair value model.The list of properties owned by the company are as follows: Property X Acquired on 1 January 2011. It had a cost of RM1 million, comprising of RM500,000 for land and RM500,000 for buildings. The buildings have a useful life of 40 years. Green Wellness Berhad uses this property as its head office. Property Y Acquired on 1 January 2013 for the price of RM1.5 million for its investment potential. On 31 December 2017, it had a fair value of RM2.3 million. By 31 December 2018, its fair value had risen to RM2.7 million. This property has a useful life of 40 years. Property Z Acquired on 30 June 2012 for the price of RM2 million for its investment potential. The directors of Green Wellness Berhads company believe that the fair value of this property was RM3 million on 31 December 2017 and RM3.5 million on 31 December 2018. However, due to the specialised nature of this property, these figures cannot be corroborated. This property has a useful life of 50 years. a) For each of the above properties: i) Explain whether the property is an investment property in accordance with the accounting standards provided in MFRS 140 Investment Property. ii) Record the relevant journal entries from the date of acquisition of the property (if the date is known) until 31 December 2018 in accordance with the accounting standards contained in MFRS 140 Investment Property or other relevant accounting standards. Show all computations and supporting explanations. b) Prepare an analysis of property, plant and equipment for Green Wellness Berhad for the year ended 31 December 2018, by showing the value of each of the above properties separately.