please read english version and provide answer based on question.Provide detailed answer regarding disclosure an adjusting…

please read english version and provide answer based on
question.Provide detailed answer regarding disclosure an adjusting
journal.
b) Finch Berhad adalah sebuah syarikat pengeluar dan penjual barang-barang plastik. Tarikh akhir tahun kewangan Finch Berhad adalah pada 31 Disember 2016. Ahli lembaga pengarah meluluskan dan memberi kuasa untuk menerbitkan penyata kewangan pada 28 Mac 2017. Penyata Kewangan Finch Berhad diterbitkan kepada awam pada 15 April 2017. Finch Berhad is a company producing and selling plastic goods. The financial year-end of Finch Berhad is on 31 December 2016. The board of directors approved and authorized the financial statements for issuance on 28 March 2017. The financial statements for Finch Berhad were issued to the public on 15 April 2017 Dalam proses penyediaan penyata kewangan Finch Berhad untuk tempoh kewangan berakhir 31 Disember 2016, akauntan syarikat telah mengesan maklumat-maklumat berikut: During the preparation of the financial statements for Finch Berhad for the financial year ending 31 December 2016, the company’s accountant discovered the following information: (1) Pada 14 February 2017, salah satu daripada gudang Finch Berhad telah musnah akibat kebakaran. Jumlah kesuluruhan kerugian dianggarkan sebanyak RM3 juta. On 14 February 2017, one of Finch Berhad’s warehouses was destroyed in a fire. Total losses were estimated to be RM3 million. (ii) Emily Berhad ialah penghutang kepada Finch Berhad. Pada 31 Disember 2016, Emily Berhad masih berhutang Finch Berhad RM500,000. Pada 1 Februari 2017, Emily Berhad telah distihar muflis dan dianggarkan hanya dapat membayar RM0.40 untuk setiap RM1 daripada hutangnya kepada Finch Berhad. Finch Berhad telah menyediakan elaun bagi akaun yang tidak dapat dikutip untuk hutang ini sebanyak 5% daripada akaun belum terima seperti yang ditetapkan dalam polisi syarikat. Emily Berhad is a trade customer of Finch Berhad. As of 31 December 2016, Emily Berhad still owed Finch Berhad RM500,000. On 1 February 2017, Emily Berhad was declared bankrupt and it is estimated that only RM0.40 for every RM1 debt can be paid to Finch Berhad. Finch Berhad has provided an allowance for uncollectable accounts amounting to 5% of accounts receivable as required by the company’s policy. Dikehendaki/Required: Bagi setiap situasi di atas, kenalpasti kategori peristiwa selepas tempoh pelaporan dan terangkan dengan jelas tatacara perakaunan yang sesuai mengikut peruntukan MFRS 110 Events after the Reporting Period. Sediakan catatan jurnal dan/atau pendedahan yang diperlukan. For each of the events above, determine the category of events after the reporting period and explain clearly the appropriate accounting treatment in accordance with MFRS 110 Events after he Reporting Period. Prepare any necessary journal entries and/or disclosures required. (6 markah/marks) (Jumlah/Total 18 markah/marks)