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3. Bina Berhad has undertaken a RM5 million contract to repair a railway tunnel. The contract was signed on 1 January 2020 and the work is expected to take two years. Bina Berhad calculates the stage of completion of its performance obligations on contracts based on amounts invoiced to the contract price. At 31 December 2020 the details of the contract were as follows: RM Total contract value 5,000,000 Costs to date 2,300,000 Estimated costs to completion 2,100,000 Work invoiced to date 2,000,000 Cash received to date 1,500,000 Required: (a) Show extract of Statement of Financial Position for Bina Bhd as at 31 December 2020. (7 marks) (b) If at 31 December 2020 Bina Bhd had completed only 10% of the contract for costs of RM400,000 and felt that it was too early to predict whether or not the contract would be profitable, what amount, if any, could Bina Bhd have recognized as revenue