QUESTION 3 A. Aulia supplies imported quinoa from Australia and New Zealand. On 3rd January 2019, the warehouse was on fire. The fire has caused damages to some of the inventories. After a detailed inspection, the quality and accounting department agreed on the following term: Type Quantity Cost/unit (RM) Damage (unit) Estimated selling price/unit (RM) 30 50 Estimated cost to repacking/unit (RM) 5 15 Australia New Zealand 1,200 800 30 45 500 200 Required: Prepare the Statement of Profit or Loss (extract) for the year ended 31 December 2018 on the impairment loss (if any). (10 marks)