Hi, this under MFRS 138, and please i need help with i and iii

QUESTION (10%) Simsung Bhd involved in research and development project which started on 1 January 2016. Development work began on 1 August 2016 but only in the early January 2017, the company is confident in completing the project and the marketability of the new product. Development activities completed on 31 December 2017 and commercial production began in January 2018. The company expects the product will be in the market for at least 10 years. The following are the research and development costs relating to the project: Particulars RM Research cost: Survey cost 25,000 Salary of the research assistant 30,000 Other costs related to the research activities 43,000 Development cost (1 August 2016 - 31 December 2017): Material costs incurred on prototype product 5,000,000 Depreciation of equipment used for development activities 100,000 Services of consultant used in the development project 2,000,000 Legal fees to register a trade design 45,000 Additionally, the company has developed internally generated customer lists, which the management estimated the cost incurred in 2018 was RM50,000. The company also own a trademark which was bought in 1 January 2013 at a cost of RM675,000. No amortization was provided because the company is expected to generate cash inflow for an indefinite period. On 1 July 2018, a market assessment showed that there was a declined in the trademark value due to new competition from foreign companies. As at that date the present value of future cash flows for trademark was RM600,000 and its remaining economic life was estimated to be 3 years. The company amortized its intangible assets using straight line method on monthly basis. The financial year ends on 31 December each year. Required: 1. Calculate development costs that can be capitalized. (6 marks) ii. Briefly explain the accounting treatment for the internally generated customer lists. (2 marks) iii. Prepare Statement of profit or loss (extract) for the year ended 31 December 2016, 31 December 2017 and 31 December 2018 (show all workings). (7 marks) (total: 15 marks)