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Fahad Express LLC is planning to buy a vehicle for its courier business. The cost of the Vehicle is RO 16000 and the useful life is 5 years. The vehicle was depreciated using Sum of Years digit method. The balance shown in the accumulated depreciation account at the end of third year is a. RO 10667 O b. RO 17333 C RO 14667 O d. RO 53333 As per IFRS, inventories do not include a. Assets in the production of goods b. Assets in the form of tools used by machines O c. Assets held for sale O d. Assets kept in stock to be used in the production of goods The Garware Company uses allowance method to recognize uncollectible accounts expense. It provides you the following selected information Accounts receivable on December 31 2020 RO 280000