12) Following balances are extracted from the trail balance of ABC Enterprises as at 1 January 2019. Building Rs. 500,000 Land Rs. 1,000,000 Furniture Rs.300,000 Additional information New building was purchased amounting to Rs. 300,000 by the entity on 1 July 2013. Rs. 500,000 worth (Cost) land has been sold for Rs. 800,000 on 31 December 2013. Entity purchased 400,000 worth furniture on 1 October 2013. Depreciation rate per annum would be 10% on straight line basis You are required to calculate depreciation for the year ended 31 December 2019 and prepare relevant ledger accounts