The definition of a liability as stipulated by The Conceptual Framework of 2018 that it is a present obligation of the entity to transfer an economic resource as a result of past events. An obligation is a duty or responsibility that the entity has no practical ability to avoid. MobileR Ltd manufactures mobile radios with a 31 May 2023 financial year end. The mobile radios can be used for small exhibition events with a radius of 10 20 km with no interference from other devices. Wild Africa Ltd, on 5th May 2023, pre-ordered and paid for 500 mobile radios from MobileR Ltd and paid R100 per unit, with delivery scheduled for 1 June 2023 REQUIRED: a) Please discuss the accounting treatment of the above transaction in accordance with the Conceptual Framework of 2018? (2) b) Provide the journal entry for the transaction in the accounting records of MobileR Ltd for the year ended 31 May 2023. (2) c) Provide the journal entry for the transaction in the accounting records of MobileR Ltd for the financial year ended 31 May 2024.