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Make an analysis and explain how the accounting treatment of the following independent cases based on PSAK 25 (mark: @5%). 1. Entity X develops and produces computer game software. In prior years, Entity X has charged interest incurred on the construction of the computer hardware as part of cost of sales. In 2021, it propose to capitalize the interest as part of computer hardware cost. 2. Entity L is a trading company that sells consumer goods. They sell more than 200 types of merchandise inventory. Company uses the gross profit percentage method to measure the cost of inventory to be presented in the Financial Statements. In 2021 the company will change this method to first-in, first-out (FIFO) method. 3. Entity Y recognizes revenue from the sale of the machines it produces when the machines installation at the buyer's factory are completed. Under the contract entity Y is responsible for the machine installation. Since the machine installation is a complex process, takes a long time (2 weeks) and any installation error can cause machine breakdown, entity Y recognizes revenue from the sale of the machine after the installation at the buyer's factory is completed. In 2021 Entity Y changed its method of trading by subcontracting the installation to approved contractors. Under this policy the responsibility for the machine installation is borne by the contractors. Due to this policy, in 2021 Entity Y recognizes revenue from the sale of the machine after the customer makes payment and the machine is delivered to the buyer's factory