(A) The following information relates to Tako: i. On 1 July 2020, Tako began to let out its property for a monthly rent of RM15,000. As of 30 April 2021, rent of 2 months remained outstanding. ii. On 1 May 2020, Tako had a prepaid insurance of RM9,000. On 1 September 2020, Tako renewed its insurance policy and made a payment of RM37,200 for insurance service period between 1 September 2020 and 31 August 2021. Required: Prepare the following for the month of April 2021: a) Rent account (3 marks) b) Insurance account (3 marks) c) Statement of profit or loss (extract) (3 marks) c) Statement of financial position (extract) (3 marks) (B) A company has the following balances brought forward for its equipment: Cost RM655,800 Accumulated depreciation RM132,128 In the second quarter of the year, the company acquired a new equipment with a purchase price of RM95,400 and incurred an installation fee of RM5,000. During the year, the company had an existing equipment with a cost of RM156,000 and accumulated depreciation of RM85,800. The equipment was exchanged for new one costing RM215,500. The trade-in price of the existing equipment was RM65,000. The company's policy is to depreciate assets at 15% using straight-line method. Depreciation is to be provided full in the year of purchase and none in the year of disposal. Required: Show the relevant ledger entries to account for the above. (8 marks) [Total: 20 marks]