Please answer question 3 and 6 in full format.

and this is continue from question 6

Question 3 (a) HuaWi Berhad has developed new 6G technology. The project meets the MFRS 138, Intangible Assets criteria for capitalisation and by 30 June 2018, RM9,000,000 had been capitalised. The new technology is expected to generate revenue for 10 years from the date on which the official launch on 1 November 2017, although in the first year only half of the revenue of subsequent years is anticipated. Required: Calculate the amount to be charged to profit or loss in respect of the technology in the year ended 30 June 2018 [4 marks] (b) Lotte Sdn Bhd has incurred RM800,000 researching chemical compounds in the year ended 30 September 2018. It has also spent RM480,000 developing a new product. The product's development was completed on 28 February but management has decided to delay commercial production until July 2019. The product is expected to have a useful life of five years. The development project meets the MFRS 138, Intangible Assets capitalisation criteria. Required: Explain how should these costs be amortised in the year ended 30 September 2018 Question 6 Oppa Sdn Bhd is in business as haulage contractor. At 1 May 2018 he had three lorries, details of which are as follows: Accumulated Date Cost Lorry registration number purchased depreciation to date (RM) 9,000 8,000 6,000 (RM) 16,000 21,000 31,000 HC 1 1 July 2015 1 January 2017 1 April 2018 PED 2 LED 3 During the year to 30 April 2019, the following transactions took place: (a) PHC 1 was sold on 31 July 2018 for RM3,000 on cash terms. On 1 August 2018, Oppa Sdn Bhd replaced it with a new lorry, registration number PHU4 for which he paid RM35,000 in cash (b) On 15 December 2018, the new lorry (PHU4) was involved in a major accident, and as a result was completely written off. Oppa Sdn Bhd was able to agree a claim of RM30,000 with his insurance company. On 1 January 2019 he bought another lorry with registration number HOW5 for RM41,000 (c) During March 2019, Oppa Sdn Bhd decided to replace the lorry bought on 1 April 2018 (LED3) with a new lorry (JOW6). It was delivered on 1 April 2019 the terms of which were RM20,000 in part-exchange for the old lorry and the balance of RM6,000 to be paid immediately in cash. Notes: Oppa Sdn Bhd used the straight line method of depreciation based on year- (1) end figures (2) The lorries are depreciated over a five-year period by which time they are assumed to have an exchange value of RM1,000 each (3) A full year's depreciation is charged in the year of acquisition, but no depreciation is charged if a lorry is bought and sold or otherwise disposed of within the same financial year. (4) No depreciation is charged in the year of disposal. Oppa Sdn Bhd does not keep separate ledger accounts for each individual lorry. (5) Required: Write up the following accounts for the year to 30 April 2019: Lorries account; (a) [8 marks] Lorries disposal account (b) [6 marks] Accumulated depreciation on lorries account (c) [8 marks] Lorries disposal account; (b) [6 marks] Accumulated depreciation on lorries account (c)