Question $1($a$)$ and $2($a$)$ are related to Ace Innovathon Sdn$.$ Bhd$.$ Ace Innovathon Sdn$.$ Bhd$.,$ a company in the renewable energy sector, on $1$ January $2019,$ invested in a fleet of FreeWind wind turbines, designed for deployment in large$-$scale wind farms. The acquisition, which totaled RM$1,800,000$ including installation costs, represented a crucial step in the company's commitment to sustainability and operational efficiency. With an estimated economic lifespan of $20$ years, these wind turbines were expected to play a key role in Ace Innovathon Sdn$.$ Bhd$.$ long$-$term renewable energy objectives. By the end of $2020,$ the fair market value of the wind turbines had increased to RM$1,860,000,$ reflecting the increasing demand for clean energy technologies. However, in early $2021$ a competitor introduced an advanced wind turbine model, Breeze$-$Z$,$ promoting its superior efficiency and an extended lifespan. This innovation led to a shift in market preferences, reducing interest in the FreeWind wind turbines. Acknowledging these industry changes and preferences, Ace Innovathon Sdn$.$ Bhd conducted an impairment assessment on $31$ December $2021.$ The analysis determined that FreeWind turbines could be sold for RM$1,000,000$ under current market conditions. Despite the competitive landscape, the company remained confident in the continued demand projecting cash inflows of RM$300,000$ for $2022,$ RM$320,000$ for $2023,$ and RM$330,000$ for $2024.$ The internal discount rate is at $\backslash (4\backslash \%\backslash ).1.$ Required: $($a$)$ Prepare relevant journal entries in the book of Ace Innovathon Sdn$.$ Bhd$.$ from the year ended $2019$ until $2021$ for its wind turbines sets using revaluation model. $($b$)$ Based on your understanding, explain on the reversal limitation and relate it with the objective of determining carrying value of asset as if no impairment had occurred during reversal point.