Question 3 The following companies have experienced the following accounting process. Daun Hijau On December 30, 2009, Daun Hijau acquired its office building at a cost of RM10 million. It has been depreciated on straight line basis assuming a useful life of 40 years and no residual value. Early in 2013, the estimated useful life was revised to 28 years in total with no change in residual value. PokokCoklat At the beginning of 2019, Pokok Coklat, which uses the sum-of-the-years' digit method, changed to straight line method for newly acquired buildings and equipment. The change increased current year net income by RM445,000. Required: (a) Identify the type of change for Daun Hijau and PokokCoklat. (b) Prepare any journal entry necessary as a result of the change as well as adjusting entry for the related situation and year. (14 marks)