Shine Ltd would like to receive some recommendation on some cases regarding its liabilities. Please see below. 1) The ice cream factory located in Thailand has been incurring losses in the past 3 years. Management is contemplating the option of either to restructure the plant or to sell it to an external party. Management believes that losses will continue for another 2 years at about $30m per year before the business operation could turnaround. At year end, neither the restructuring plan nor the plan to sell was finalised. The carrying amount of the net assets of the plant at year end was $400m. Based on its current condition, the recoverable amount of the plant was estimated at $350m. 2) Shine Ltd operates profitably from a biscuit factory that has leased under an operating lease. Annual lease rentals totalled $120,000. During the year ended 30 June 2024, the company relocates its operations to a new factory. The lease on the old factory continues for the next 4 years (up to 30 June 2028), as it cannot be cancelled and the factory cannot be re-let to another user. The company current borrowing cost is 8% per annum. 3) On 30 June 2024