Saga Ltd (see question 10 above) wishes to adjust its historic accounts to reflect current costs in line with SSAP 16. Assuming that (coincidentally) the 'value to the business' of the assets is given by the price indices above, prepare the accounts on a current cost basis, showing clearly the current cost adjustments for 

(i) cost of sales;
(ii) depreciation;
(iii) monetary working capital; 

(iv) gearing.