18. A truck was acquired for RM96,000 on 1 Jan 2020. The truck is expected to be replaced with a newer model at the end of its fifth year with a trade-in value estimated to be around RM21,000. The value of the truck and its accumulated depreciation at the end of the third year, are shown as: A. Truck RM57,600; Accumulated Depreciation RM57,500 . Truck RM75,000: Accumulated Depreciation RM75,000 C Truck RM45,000; Accumulated Depreciation RMS 1,000 D Truck RM51,000; Accumulated Depreciation RM45,000 19. An office building with an acquisition cost of RM960,000 on 1 April 2019 is depreciated at 10% per annum. The necessary adjusting entry for the period ended at 31 December 2019 is Debit (RM) Credit (RM A Depreciation Expense RM72.000 Accumulated Depreciation RM72,000 Depreciation Expense RM96.000 Accumulated Depreciation RM96,000 C. Accumulated Depreciation RM72,000 Depreciation Expense RM72,000 D Accumulated Depreciation RM96,000 Depreciation Expense RM96,000 The balance in the Office Supplies account before adjustment at 31 December 2019 was RM48.000 A physical check on office supplies has indicated an available balance of RM8,000. The adjusting entry necessary is: Debit (RM Credit RMD Office Supplies Expense RM8.000 Office Supplies RM8,000 B 20 A