13. The analytical measures chosen to analyse a company may be influenced by all except one of the following. Which one? A. Industry type. B. Capital structure.
    3. Diversity of business operations.
    4. Product quality or service effectiveness.
14. Foodscape Sdn. Bhd. owned an asset that cost RM32,000. The company sold the asset on I January 2019 for RM8,000. Accumulated depreciation on the day of sale amounted to RM26,000i Based on this information, the sale would result in:
    1. An RM8,000 increase in total assets.
    2. A RM6,000 cash inflow in the financing activities section of the statement of cash flows.

C, A RM3,000 gain in the operating activities section of the statement of cash flows.

D. An RM8,000 cash inflow in the investing activities section of the statement of cash flows.

15. During 2018 and 2019, Hailing Sdn. Bhd, drove their motor vehicle 100,000 and 80,000 kilometres, respectively, to transpon their customers. If they originally purchased the motor vehicle at the beginning of 2018 for RM48,000 and the motor vehicle has an estimated life of 5 years or 300,000 kilometres with an estimated residual value of RM3,000, what amount of depreciation expense should the company record in 2019 using the units of production method?
    1. RIM15,OOO
    2. RM12,OOO
    3. RM9,600

D. RM9,OOO