3. LC Waikiki spent IDR 30,000,000 on new pattern-making machine at 31 August 2015. The machine has a useful life of 10 years. What would be the closing balance of the machine per the company's balance sheet as at year end 2017? Note: assume 31 December year end and straight-line method is used. (a) Close to IDR 24,000,000 (b) Close to IDR 23,000,000 (c) Close to IDR 20,000,000 (d) Close to IDR 21,500,000 (e) None of the above