Suria Berhad owns the following properties as at 1 January 2018: Property A: An office building used by Suria Berhad for administrative purposes with a carrying amount of RM2 million. At 1st January 2018 it had a remaining life of 20 years. After a re-organisation on 1st July 2018, the property was rented to a third party and reclassified as an investment property applying Suria's policy of the fair value model. An independent valuer assessed the property to have a fair value of RM2.3 million at 1 July 2018 and had risen to RM2.34 million at 31 December 2018. Property B: This is an office building sub-let to a subsidiary of Suria Berhad. At 1 January 2018, it had a fair value of RM1.5 million and had risen to RM1.65 million at 31 December 2018. Required: (i) Show the journal entries to record the above transactions in the books of Suria Berhad. (7 marks) (ii) Prepare extracts from Suria Berhad's Statement of Profit or Loss and Other Comprehensive Income and Statement of Financial Position for the year ended 31 December 2018 in respect of the above properties. (8 marks) (iii) In the case of property B only, state how it would be classified in Suria Berhad's Consolidated Statement of Financial Position. (2 marks)