Tina Limited produces a thick, foul-smelling medicine that has been found to be excellent in warding off Hester in Wonderland Syndrome (HIWS), or micropsia, which is a disorienting neurological condition which affects human visual perception. Patients with this disease perceive humans, parts of humans, animals, and inanimate objects as substantially smaller than in reality. Tina Limited's factory operated from a building that it owned, situated in Mandume Street in Windhoek. On 30 June 2019, however, the factory building was swallowed by a giant sinkhole caused by a tropical storm. This factory building had been purchased on 1 January 2019 for N$1 200 000 and was thought to have a total useful life of 10 years and a residual value of nil. Thankfully, this happened at night while the building was empty. Tina Limited was also fortunate in that it owned another property three roads away in Independence Avenue. This other property was, at the time, leased to Sandrine Kuame under an operating lease. Sandrine was generally late in paying her lease rentals, and this natural disaster gave Tina Limited a perfect opportunity to evict her with immediate effect so that they could move their factory into the undamaged building. This eviction and relocation was effective 30 June 2019. The building was purchased on 1 January 2019 for N$500 000 Had a fair value of N$950 000 on 30 June 2019; There was no change in fair value at 31 December 2019; and The total estimated useful life is 10 years and the residual value was estimated to be nil. Tina Limited measures: Property, plant and equipment using the cost model; and Investment properties on the fair value model. a) Provide the journal entries to account for all of the above transactions in Tina Limited's financial statements for the year ended 31 December 2019. (18 marks) Tina Limited produces a thick, foul-smelling medicine that has been found to be excellent in warding off Hester in Wonderland Syndrome (HIWS), or micropsia, which is a disorienting neurological condition which affects human visual perception. Patients with this disease perceive humans, parts of humans, animals, and inanimate objects as substantially smaller than in reality. Tina Limited's factory operated from a building that it owned, situated in Mandume Street in Windhoek. On 30 June 2019, however, the factory building was swallowed by a giant sinkhole caused by a tropical storm. This factory building had been purchased on 1 January 2019 for N$1 200 000 and was thought to have a total useful life of 10 years and a residual value of nil. Thankfully, this happened at night while the building was empty. Tina Limited was also fortunate in that it owned another property three roads away in Independence Avenue. This other property was, at the time, leased to Sandrine Kuame under an operating lease. Sandrine was generally late in paying her lease rentals, and this natural disaster gave Tina Limited a perfect opportunity to evict her with immediate effect so that they could move their factory into the undamaged building. This eviction and relocation was effective 30 June 2019. The building was purchased on 1 January 2019 for N$500 000 Had a fair value of N$950 000 on 30 June 2019; There was no change in fair value at 31 December 2019; and The total estimated useful life is 10 years and the residual value was estimated to be nil. Tina Limited measures: Property, plant and equipment using the cost model; and Investment properties on the fair value model. a) Provide the journal entries to account for all of the above transactions in Tina Limited's financial statements for the year ended 31 December 2019. (18 marks)