Cozy Kitchens Inc has a new showroom that cost $400,000. During the construction phase Cozy Kitchens Inc incurred interest expense of $10,000 (not included in the $400,000). It took six months to build. It will be amortized using the declining balance method at a rate of 5%. The estimated residual value of the building is $50,000, and it has an expected useful life of 20 years. Cozy Kitchens Inc records a full year amortization in the first year of purchase or use. Assuming the first year's amortization expense was recorded properly. Answer the following questions as they relate to Cozy Kitchens Inc and its new showroom. a) What would be the amount of amortization expense for the second year? b) What would be the amount of accumulated amortization at the end of the second year (after adjusting entries)? c) What would be the net book value of the showroom at the end of the second year (after adjusting entries)? d) What would be the impact on the Statement of Cash flows for the current year? e) How should the interest expense be recorded? f) Cozy Kitchen recently realized that it likely paid about 5% over market price for the showroom. How does this information impact the carrying value of the showroom?