9.3 Star travel depreciates office equipment at the rate of 20% per annum using the straight line depreciation method based on assets in existence at the year-end which is 31 December. The following is extracted from the company's statement of financial position as at 31 December Office Equipment Cost $ Accumulated Depreciation $ Net Book Value $ 100,000.00 50,000.00 50,000.00 During the following year the company purchased two new items of office equipment costing $25,000 and $35,000. You are required to show the asset and accumulated depreciation accounts for the year as well as extracts from the income statement and statement of financial position