Prepare Realisation Account in the books of each of the old firms as at 30 June 2020 Prepare Partners' Capital Account for the period to 1 July 2020. H. Prepare Statement of Financial Position as at 1 July 2020. (15 marks) QUESTION FOUR 1. ABC Lid acquired a property on January 2004 at a cost of 4 GH200,000 and immediately occupled it as office premise. On acquisition, it was estimated to have a useful life of 50 years, Subsequent to its acquisition, the asset was measured at depreciated cost until 1 October 2009 when management of ABC decided to convert the building into an investment property (mainly for rentals). Following this decision, the property was fair valued at GH380,000. ABC adopted the fair value model for subsequent measurement of the investment property. At 31 December 2009, it was fair valued at GH4390,000 bet Required: In accordance with IAS 40: Investment Property, account for the treatment of this property in the 2009 financial statements of ABC Ltd