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THIS QUESTION CONSISTS OF TWO UNRELATED PARTS PART A: The following provision has been included in the financial statements of Thriving (Pty) Ltd as at 31 December 2023: - Provision for expected future operating losses R100000 REQUIRED: Discuss how the provision should be accounted for in the annual financial statements of Thriving (Pty) Ltd so as to comply with IAS 37 of the International Financial Reporting Standards. (3 marks) PART B: During 2022, Enviroserve (Pty) Ltd is involved in litigation relating to environmental damages and is being sued for damages amounting to R800 000. Legal costs are estimated to amount to R40000. The definition and recognition criteria of a provision are met. In the following financial year, 2023, actual costs paid amount to: REQUIRED: Prepare all the necessary general journal entries to account for the environmental damage and legal costs in the 2022 and 2023 financial statements of Enviroserve (Pty) Ltd. Journal dates and narrations are not required. (6 marks)