Identify the following statements and determine their accounting treatment if they are recognised as Intangible Assets as per MFRS 138, or otherwise. Provide justification for your answer. (a) Meenyak Company acquired Coco Nat Sdn Bhd and had identified Coco Nat has coconut oil quota of 2 million litres at 30 cent per litre. There is an active market trading in coconut oil and other quotas. (2 marks) (b) Sawit Co. acquired Kelapa Bhd on January 2020. Upon acquisition they recognised of a virgin coconut oil product sold under the brand name 'Kelapa Pure' that was valued at RM2 million in Kelapa Bhd. Similar product was sold at RM1.7million. (2 marks) (c) Training and advertising costs of Zapple Company, in producing Zapple Ipon version 12. (2 marks) (d) Your company has purchased a number of computers for your employees. When the computers arrived, you made an online purchase of corresponding number of licenses for Windows XY operating system to run the computers