There were existing 30 durian threes that RCSB didn't cleared out when they bought the agriculture land. The market price of these durian trees obtained from professional valuer was RM2,000 each. The useful life of these trees was estimated to be 5 years. In addition, purchased 50 durian trees sapling in December 2017 as well to be planted at the farm. The trees were purchased for future source of income. Each of the durian tree sapling cost RM200. RCSB also purchased RM5,000 worth of cow grass sapling to be planted at the farm. The cow grass will be used to feed the cattle when the grass matures. RCSB bought on 1 June 2017 shares of Company A. The shares were only 1% of total shares issued. Total amount paid for the shares were RM100,000. At the end of the year 2017, the shares increased in value to RM120,000. RCSB intend to sell the shares within 12 months from purchased. Required: a) Discuss with examples TWO (2) indicators that may require an entity to reduce the value of their assets in accordance to MFRS136 Impairment of Assets. (4 Marks) There were existing 30 durian threes that RCSB didn't cleared out when they bought the agriculture land. The market price of these durian trees obtained from professional valuer was RM2,000 each. The useful life of these trees was estimated to be 5 years. In addition, purchased 50 durian trees sapling in December 2017 as well to be planted at the farm. The trees were purchased for future source of income. Each of the durian tree sapling cost RM200. RCSB also purchased RM5,000 worth of cow grass sapling to be planted at the farm. The cow grass will be used to feed the cattle when the grass matures. RCSB bought on 1 June 2017 shares of Company A. The shares were only 1% of total shares issued. Total amount paid for the shares were RM100,000. At the end of the year 2017, the shares increased in value to RM120,000. RCSB intend to sell the shares within 12 months from purchased. Required: a) Discuss with examples TWO (2) indicators that may require an entity to reduce the value of their assets in accordance to MFRS136 Impairment of Assets. (4 Marks)