Write a PL/SQL block to create a procedure using the "IS [NOT] NULL Operator" and show NOT operator returns the opposite of its operand, unless the operand is NULL

CREATE OR REPLACE PROCEDURE pri_bool(
  boo_name   VARCHAR2,
  boo_val    BOOLEAN
) IS
BEGIN
  IF boo_val IS NULL THEN
    DBMS_OUTPUT.PUT_LINE( boo_name || ' = NULL');
  ELSIF boo_val = TRUE THEN
    DBMS_OUTPUT.PUT_LINE( boo_name || ' = TRUE');
  ELSE
    DBMS_OUTPUT.PUT_LINE( boo_name || ' = FALSE');
  END IF;
END;
/

DECLARE
  PROCEDURE pri_not_m (
    m  BOOLEAN
  ) IS
  BEGIN
    pri_bool ('m', m);
    pri_bool ('NOT m', NOT m);
  END pri_not_m;
 
BEGIN
DBMS_OUTPUT.PUT_LINE('------------- FOR m TRUE ---------------------');
  pri_not_m (TRUE);
DBMS_OUTPUT.PUT_LINE('------------- FOR m FALSE ---------------------');
  pri_not_m (FALSE);
DBMS_OUTPUT.PUT_LINE('------------- FOR m NULL ---------------------');
  pri_not_m (NULL);
END;
/