Afiqah Sdn Bhd is a company that produces and sells cosmetics products. The company closed its account in March every year. The following are the transactions that happened in March 2017:

a) A machine was purchased in April 2015. The machine cost is RM450,000. The accumulated depreciation is RM90,000. The depreciation of the machine is 10% every year. The company opted for the straight-line method for this machine.

b) The wrapping machine RM 100,000 was purchased on 10 May 2016 and the useful life of the machine is 10 years with no residual value. The company uses the straight-line method.

c) Labeling machine (RM95,000) was purchased on 19 September 2016, this machine has 5 years of useful-life and has RM5,000 residual value. The company opted the reducing balance method.

d) A carrier machine was purchased two years ago with RM450,000. The accumulated depreciation is RM90,000. The depreciation of the machine is 10% every year. The company opted the reducing balance method for this machine.

REQUIRED:

Prepare the journal entries for the depreciation expense on the above situations.