A company started in business on 1 January 2018, the financial year end being 31 December. You are to show each of the years 2018,2019,2020 and 2021: (a) The kitchen equipment account. (9 marks) (b) The provision for depreciation account. (10 marks) (c) The statement of financial position extracts. (6 marks) The machinery bought was: 2018201920211January1July1October1April1kitchenequipmentcostingRM8,0002kitchenequipmentcostingRM5,000each1kitchenequipmentRM6,0001kitchenequipmentRM2,000 Depreciation is at the rate of 10 per cent per annum, using the straight-line method, kitchen equipment being depreciated for each proportion of a year. (Total: 25 marks)