a) Explain the following accounting concepts: i. Business entity Revenue realization ii. Accruals iii. iv. V. Substance over form Conservatism vi. Going concern (6 Marks) b) Classify the following business costs as either capital expenditure or revenue expenditure. (4 Marks) i. Wages paid to workers engaged in installing a new machine. ii. Cost of buying a "second-hand" motor vehicle. iii. Legal costs of collecting debts. iv. V. vi. vii. Cost of painting a new building. Cost of partitioning a building. Cost of replacing a motor vehicle engine. Wages of computer operators. viii. Wages for casual laborers installing cabinets in Director's office c) Mr Kawawa had the following transactions for the month ended 31st December, 2014. 1/12- Started business with a cheque of sh 20,000. 6/12 - Bought goods for sale for cash sh 6,000. 8/12 - Paid rent for premise sh 2,000 26/12 - Sold goods for sh 10,000. Required: a) Enter the following transactions in the books of Mr. Kawawa and balance off the accounts. (7 Marks) b) Using relevant examples, explain four factors that cause depreciation on non-current assets. (4 Marks) c) Analyze four errors that do not affect the agreement of a trial balance.