A company maintains its non-current assets at cost. A separate accumulated depreciation account is used for each type of asset. Machinery is to be depreciated at the rate of 15% per annum, and fixtures depreciated at the rate of 5% per annum, using the reducing balance method. Depreciation is to be calculated on assets in existence at the end of each year, giving a full year's depreciation even though the asset was bought part of the way through the year. The following transactions in assets have taken place: 2019 1 January 1 July 1 October 2020 1 December Bought machinery 2,800, fixtures 290 Bought fixtures 620 Bought machinery 3,500 Bought fixtures 130 The financial year end of the business is 31 December. You are to show: a. The machinery at cost account. b. The fixtures at cost account. c. The two separate accumulated depreciation accounts. d. The non-current assets section of the balance sheet at the end of each year, for the years ended 31 December 2019 and 2020.