2a) Using sketches describe the following types of plant: i) Scraper ii) Skimmer (4 marks) bi)A machine was purchased for Sh. 450,000 on 1st January, 1991. The erection and installation work costs was Sh. 70,000. This was replaced by a new one on 31 Dec, 2010. If the Scrap Value was estimated as Sh. 150,000,calculate the rate of depreciation and depreciation fund on 15th June, 2000 using the straight line depreciation method. D-N (ii) If after 12 years of running, some assemblies are replaced and the replacement cost is Sh. 150,000, what will be the new rate of depreciation? (6 marks)