a) Define depreciation. Is depreciation a source of fund? b) Explain the factors to be taken into consideration in selecting a depreciation method. c) On 1-1-2013 X firm purchased a roasting machine for Tk. 80,000 and grinding machine for Tk. 60,000. On 1.1.2014, the firm further purchased one oil expeller for Tk. 1,20,000 On 1.1.2015, the roasting machine got out of order and a new roaster was purchased costing Tk. 1,40,000 after surrendering the old machine and paying cash of Tk. 1,00,000. On (1.1.2016) the oil expeller purchased on 1.1.2014 was destroyed by fire and the insurance company paid 'Tk. 70,000 only. b Show machinery account for 2013, 2014, 2015 and 2016 charging depreciation @10 p.a. on the W.D.V. method.. Also show Machinery Disposal Account and Accidental Loss Account.