(5) In 20X2 ASPIS SA acquired a modern printing system costing 900,000 euros with an estimated useful life of four years and a residual value of 10,000 euros. During the fourth year of the asset life, the following expenses were incurred for this asset: 1. Lubrication 150 euros 2. Replacement of belts and conveyor belts 800 euros 3. Replacement of parts of the system at a cost of 21,000 euros which resulted in the increase of the expected useful life of the system by two years and the residual value to 11,000 euros Are you asked to explain how these expenses affect the balance sheet and the results of use of ASPIS?