A Machine was purchased on 1 January 2018, on which date it was estimated to have a useful life of s years and a nil residual value. The carrying amount on 31 December 2019 was as follows: Cost (1/1/2018) Accumulated Depreciation. Net Carrying amount (31/12/2019) Rs. 700,000 (300,000) Rs. 400,000 On the 1/1/2020, the remaining economic useful life was estimated to be 2 years. Required a) Calculate the effect of the change in accounting estimate using the reallocation method. b) Provide the necessary journals assuming that no depreciation journal had yet been processed for c) Provide the necessary journals assuming that the depreciation journal had already been processed for 2020 (i.e. before the change in estimate).