Batara Yoga is a junior auditor of KAP Stephen Willam and Partners. Batara Yoga was assigned by the leadership to examine the fixed asset account of PT Indopura which is under audit engagement for 2020. The accounting policy used is accrual basis and depreciation using the straight-line method. The following is a list of fixed assets and accumulated depreciation of PT Indopura as of January 1, 2020. Accumulated Account name Acquisition cost Book value Depreciation Land 15.000.000.000 15.000.000.000 Building 7.000.000.000 1.341.666.667 5.658.333.333 Office 325.000.000 132.291.667 192.708.333 equipment Furniture 132.000.000 57.791.667 74.208.333 Vehicle 2.440.000.000 402.500.000 2.037.500.000 During 2020, On 27 June 2020 PT Indopura purchased 1 unit of a car with the Fortuner brand for Rp 800,000,000 which was purchased on credit. The transaction has not been recorded because the reason from the accounting department is because it was purchased on credit so it will be recorded when it has been paid off. Both transactions will be settled on the same date, 27 April 2025. The following is the data on PT Indopura's fixed assets as of December 31, 2020.Accumulated Account name Acquisition cost Book value Depreciation Land 15.000.000.000 15.000.000.000 Building 7.000.000.000 1.691.666.667 5.308.333.333 Office 325.000.000 213.541.667 111.458.333 equipment Furniture 132.000.000 74.291.667 57.708.333 Vehicle 2.440.000.000 707.500.000 1.732.500.000 On February 20, 2021, Batara Yoga has carried out a physical examination and did not find any shortage or loss related to fixed assets. However, Batara Yoga found that there was furniture that was depreciated for 8 years which should have only been depreciated for 4 years because the asset belongs to group I according to tax calculations. The assets are as follows. Number Date of The useful Account name Cost/unit of units acquisition life Director's Desk 8.000.000 4 3/1/2016 8 years Table 3.500.000 20 8/28/2016 8 years Director's Chair 2.500.000 4 3/1/2016 B years Staff Chair 1.000.000 16 8/28/2016 8 years Sofa for guest 1.000.000 4 4/29/2016 8 years 5. Make a calculation of the depreciation of each asset based on the inspection work paper that has been provided! (to make it easier for students to do the examination of substantive test procedures) 6. After making the depreciation calculation, make a working paper for checking the fixed asset account for the substantive test procedure based on the working paper that has been provided