Question 2 LipasKudung Corporation, a major insect repellent company in the region. It was reported that the assets section of its Statement of Financial Position for the year ended January 31, 2019 are as follows: 31 January 2019 (RM million) 1 February 2018 (RM million) Non-current assets Property plant and equipment 25,756 24,095 In addition to the statement of cash flows for the year ended January 31, 2019, included are the following items (in RM million) Depreciation and amortization RM1,814 Additions to property and equipment RM3,547 Proceeds from the sale of property and equipment 39 Required: Identify the gain or loss of LipasKudung recognized in the year ended January 31, 2019 from the sale of property and equipment. (4 marks)