2. (a) Odgers Enterprise purchased a new machine on October 1, 2021, at a cost of RM 145,000. The business estimated that the machine will have a salvage value of RM25,000. The machine is expected to be used for 20,000 working hours during its 5-year of useful life. Required: Determine the depreciation expense under the following methods: (1) Straight-line for year 2021. (1) Units production for year 2021, assuming machine usage was 3,400 hours. (6 marks) (b) Patel Factory owns equipment that cost RM70,000 purchased on January 1, 2018. The equipment has been depreciated using the straight-line method based on estimated salvage value of RM10,000 and an estimated useful life of 5 years. Required: Prepare journal entries to record the sale of the equipment if it is sold for RM23,000 on 15 January, 2021. (4 marks)