Cc. The business' registration trademark Cd. A concrete machine in the production department 12. What type of expenditure is installation cost on PPE? Select one: Ca. Expense b. Revenue expenditure Cc. Capital expenditure Cd. Direct cost 13. Gladwell Ltd has the following balances at the end of the year: Purchases NS12,000; Accounts receivables N$9,000; Accounts Payable NS6,000; Sales N$15,000 The business also reported a rise in bad debts by N$500. Which of the balances above will be affected by the reported bad debts? Select one: Ca. Purchases C b. Accounts receivables Cc. Accounts payable Cd. Sales 14. Zebra publishing is a VAT registered vendor. They imported a large scale printing equipment from Japan at a purchase price of N$138 000 (VAT incl.). The equipment was shipped through Walvis bay, incurring shipping costs of N$20 000 (VAT excl.) and non-refundable import duties of N$10 000 (VAT excl.). Other related costs incurred were as follows (All VAT exclusive): - Installation cost of NS15 464, including a service discount received of 3% . Warehouse clearing and other cost of preparing the site of equipment N$5 000 - Administrative and general overhead costs N$15 000; Cost of testing the equipment NS10 000: . Proceeds from printing pamphlets for testing NS3 000 Advertisement for commencement of bulk printing services N$10 000 - Present value of total cost to dismantle and remove the equipment at the end of its life NS15 000 Required: Calculate and indicate the cost of equipment at initial recognition according to IAS 16. (10) Select one: Ca. 193,000 C b. 210,464 Cc. 241,000 Cd. 192.000 15. Tona Enterprises lets out office space to SP Trading for 100