The statement of financial position of Alif Enterprise (AE) for the year ended December 31, 2018, is as follows: Assets Buildings $500 million Cash $ 50 million Financed by Share capital $520 million Retained earnings $ 30 million Further information: AE needs $500 million to finance its activities and wants to raise funds through issuing sukuk ijara. On January 1, 2019, AE sets up a special-purpose vehicle (SPV) and sells its office buildings to the SPV for $500 million. The SPV then issues $500 million sukuk to investors (sukuk holders) and holds the office building in trust for sukuk holders. AE agrees to buy back the office building at $520 million on December 31, 2023. The SPV leases the office building to AE for $10 million annually. AE makes a profit of $80 million each year. Assume all transactions are on a cash basis. Required: PART C: Account for sukuk under AAOIFI'S FAS in the books of the originator (AE), means record the necessary entries and prepare the partial income statement and financial position? The statement of financial position of Alif Enterprise (AE) for the year ended December 31, 2018, is as follows: Assets Buildings $500 million Cash $ 50 million Financed by Share capital $520 million Retained earnings $ 30 million Further information: AE needs $500 million to finance its activities and wants to raise funds through issuing sukuk ijara. On January 1, 2019, AE sets up a special-purpose vehicle (SPV) and sells its office buildings to the SPV for $500 million. The SPV then issues $500 million sukuk to investors (sukuk holders) and holds the office building in trust for sukuk holders. AE agrees to buy back the office building at $520 million on December 31, 2023. The SPV leases the office building to AE for $10 million annually. AE makes a profit of $80 million each year. Assume all transactions are on a cash basis. Required: PART C: Account for sukuk under AAOIFI'S FAS in the books of the originator (AE), means record the necessary entries and prepare the partial income statement and financial position