(a) Mirza Sdn. Bhd. prepared its accounts on 30 September every year. As at 1 October 2021, the statement of financial position of Mirza Sdn. Bhd. shows the following: [Mirza Sdn. Bhd. menyediakan akaun-akaunnya pada 30 September setiap tahun. Pada 1 Oktober 2021, penyata kedudukan kewangan Mirza Sdn. Bhd. menunjukkan perkara berikut:] Table 1: Cost and Accumulated Depreciation Data for Machinery and Van [Jadual 1: Data Kos dan Susut Nilai Terkumpul bagi Mesin dan Van] Details RM 700,000 210,000 410,000 75,800 Machinery (at cost) Accumulated depreciation Van (at cost) Accumulated depreciation During the year ended 30 September 2022, Mirza Sdn. Bhd. bought additional assets. The purchase price for machinery is worth RM170,000 and the van is worth RM94,000. Mirza Sdn. Bhd. depreciated its machinery at 20% per annum using the straight-line method, while for the van at 10% per annum using the reducing balance method. It is the policy of Mirza Sdn. Bhd. to depreciate all assets at the end of the accounting year. All assets were purchased by cheques. [Pada tahun berakhir 30 September 2022, Mirza Sdn. Bhd. membeli aset-aset tambahan. Harga belian bagi mesin bernilai RM170,000 dan van bernilai RM94,000. Mirza Sdn. Bhd. menyusut nilai mesinnya pada 20% setahun menggunakan kaedah garis lurus, manakala bagi van pada 10% setahun menggunakan kaedah baki berkurangan. la adalah polisi Mirza Sdn. Bhd. untuk menyusut nilai semua aset pada akhir tahun perakaunan. Semua aset dibeli dengan cek.] Required: [Dikehendaki:] (i) Construct the machinery and van account. [Bina akaun mesin dan van.] (ii) Construct accumulated depreciation account for machinery and van. [Bina akaun susut nilai terkumpul bagi mesin dan van.] (5 Marks/ Markah) (5 Marks/ Markah) (iii) Illustrate an extract of the Statement of Financial Position as at 30 September 2022. [Illustrasikan Penyata Kedudukan Kewangan ekstrak pada 30 September 2022.] (5 Marks/ Markah)