Selangkah Bhd prepares its interim reports in quarterly basis. Its financial year ends on 31 December. On 31 December 2018, the carrying value of its investment property is RM6,000,000. The following is the fair value information for the investment property based on respective quarter: Fair value of investment property. Quarter 1st 2nd Date 31 March 2019 30 June 2019 Fair value (RM) 6,100,000 6,080,000 The useful life of the property is 20 years. The company applies the fair value model to measure its investment property. a Required: Advise Selangkah Bhd on the accounting treatment for the changes in the fair value and depreciation of the investment property for the quarter ended 31 March 2019 and 30 June 2019. Support your answers with relevant workings and journal entries. (6 marks) b. Construct an interim Statement of Financial Position for the first and second quarter ended 31 March 2019 and 30 June 2019 respectively. (4 marks) (Total: 10 marks)