Your company owns five ice cream shops in Ipoh. Although the government allows your shops to operate, you have found it difficult to meet targeted sales. After reviewing current operational data and making a detailed recovery plan, you have identified investments that can help the company to sustain its current operation. Furthermore, you are expecting the company to be able to grow and expand if the plans are carried out accordingly. To finance the project company needs RM200,000.

Explain FIVE (5) risks concerning the operation of an ice cream shop during this MCO 3.0 period. (10 marks)