ZU IV (Question 2) Question 1 and 2 are related to Destina Bhd. On 1 August 2017, Destina Bhd. acquired a 30 levels property which cost RM95 million. The property known as D' Point has an estimated useful life of 50 years. From the acquisition date, 16 levels of the property were used as the company's headquarters. However, since 1 May 2018, the company transferred the headquarters to another building. The company begins to rent out 10 levels of the property to Sierra Bhd. from 1 January 2019. The rental agreement indicates the company will be occupying the units until 1 June 2021. Sierra Bhd.'s subsidiary which is Aco Sdn. Bhd. started to occupy 12 levels of the property. 3 levels were used as their training unit and the balance were used as Aco Hotel from 1 June 2019 until 31 December 2021. The company begins to rent out 10 levels of the property to Sierra Bhd. from 1 June 2019. The rental agreement indicates the company will be occupying the units until 1 June 2021. On 1 January 2019 onwards a cosmetic company owned by Sahara Sdn. Bhd. occupied 6 levels of the property. Sahara Sdn. Bhd. is the subsidiary of Destina Bhd. For the period where certain units are unoccupied, the effort has been taken by Destina Bhd. to advertise the unit for rental which include advertisement made through appointed agents. Destina Bhd. revalued the property periodically and the value provided by the professional valuer were as follows: Date 31/12/2017 31/12/2018 31/12/2019 31/12/2020 Value in RM 100,000,000 116,000,000 120,000,000 112,000,000 2. Referring to information generated in question 1. You are required to prepare: Journal entries from the year 2017 until 2020 of Destina Bhd. based on the conclusion answered in (a). (Notes: The company is using accounting method which provide recent value of its asset) (20 marks)