EZ Bhd. bought 5 specialised machines on 1 January 2003. Each machine costs $100,000. The machines' useful life is 10 years with no residual value. EZ Bhd uses the straight line method of depreciation. Since these machines are specialised, they do not have a market value. On 31 December 2005, it was found that the demand for the products manufactured by the machines had declined, thus the machines' value in use was only $320,000. On 31 December 2006 the demand for the products picked up and the value in use of the machines was $290,000. Required: Show the extract of the Balance sheet as at 31 December 2005 and the extract of the Balance Sheet as at 31 December 2006