3. The firm released direct materials costing 50.000 TL to the production from the materials inventory. Make the accounting record. (5 Points) 4. The firm paid 16.000 TL +18 % VAT from bank account to another firm for the maintenance of its machines used in production. Make the accounting record. (5 Points) 5. THY bought an airplane to use in service activities. Total cost is 10.000 TL. Economic life of this airplane is 5 years. (10 Points) a. Calculate annual depreciation under straight-line for two years. b. Make an accounting record for the second year. Years Depreciable | Depreciation Annual Depreciation Accumulated Amount Rate Expense Depreciation Book Value