QUESTION 3 Identify the basis period for YA 2013, YA 2014 and YA 2015 for the following situations. a. Mutiara Sdn Bhd commences operation on 1.3.2012 and closed the accounts on 28.2 .2013 b. Dania is the owner of Billion Heart Sdn Bhd involves in trading business commences operation on 1.3.2013 and closes the first accounts on 31.1.2014. On 1.7.2014, Billion Heart Sdn Bhd starts its second business which is on the food catering services. c. KE Sdn Bhd closed its accounts annually on 30 September. KE Sdn Bhd has passed the resolution to their sharcholders to change the year end period from 30 September to 31 March. The sharcholders have given their approval on the resolution. Beginning on 1 October 2010, KE Sdn Bhd prepared company's account and closed the accounts on 31 March 2011