Benue Agro-Allied Processing Plc entered into two separate business transactions in March 2023: 1. **Transaction A**: Contracted to purchase 500 metric tonnes of raw cassava tubers from Makurdi Farmers Co-operative Ltd at N100,000 per metric tonne. Under the agreement, the cassava was to be harvested, weighed, and bagged by the seller before collection. The seller harvested and bagged 300 metric tonnes, but before they could be weighed, an accidental fire burned down the warehouse, destroying all 300 bagged metric tonnes. 2. **Transaction B**: Entered into a Hire Purchase agreement with Prime Machinery Ltd for a specialized industrial dryer worth N30,000,000. After paying a deposit of N6,000,000 and 4 monthly installments totaling N8,000,000 (total paid: N14,000,000 out of N30,000,000 Hire Purchase Price), Benue Agro-Allied Processing Plc suffered operational restructuring and decided to terminate the hire purchase agreement under Section 8 of the Hire Purchase Act. REQUIRED: (a) With reference to Sections 18 and 20 of the Sale of Goods Act 1893, analyze the rules on passing of property and risk, and determine who bears the financial loss for the destroyed cassava tubers in Transaction A. (10 marks) (b) Advise Benue Agro-Allied Processing Plc on the procedure and financial liability of exercising its right to terminate the Hire Purchase Agreement under Section 8 of the Hire Purchase Act Cap H4 LFN 2004 in Transaction B. (7 marks) (c) State THREE implied warranties under a Hire Purchase agreement under Section 4 of the Hire Purchase Act. (3 marks) (Total: 20 Marks)