A. Below is a news published in The News Straits Times on 14 November 2019. "GOVT TO BEAR MORE THAN RM10.3B LOSSES IN TABUNG HAJI'S RESCUE PLAN, IF ASSETS DEPRECIATE. KUALA LUMPUR: Urusharta Jamaah Sdn Bhd (USB), a wholly-owned unit of the Ministry of Finance Incorporated, highlighted if the assets transferred from Lembaga Tabung Haji (LTH) were to depreciate further, the government will incur losses higher than RM10.3 billion. Among non-performaning assets transferred into UUSB include 1.568 acres at Tun Razak Exchange (TRX). In a statement today, UJSB said the LTH rescue plan which was completed on December 28, 2018, involved a transfer of non- performing assets worth RM9.63 billion from LTH to USB in exchange for RM19.90 billion. It consisted of two tranches of Sulaik totalling RM19.6 billion and RM300 million respectively in cash payable to LTH." (Source: NST Business, 14 November 2019, retrieved from: https://www.nst.com.my/business/2019/11/538461/govt-bear-more-rm103b-losses- tabung-hajis-rescue-plan-if-assets-depreciate) REQUIRED: (a) Based on the above business news, explain the earning management strategy that could been done by LTH. (3 Marks) (b) Briefly describe another THREE (3) other earning management strategies other than the above (a). (7 Marks)