Following is the extracted Trial balance from Tina Enterprise as at 31 Dec 2009. Trial Balance (extract) as at 31 December 2009

Dr (RM) Cr (RM)

Freehold land 1,000,000, Building at cost 600,000, Accumulated depreciation: Building 60,000, Office equipment at cost 100,000, Accumulated depreciation: Office equipment 32,000, Furniture & fittings at cost 200,000, Accumulated depreciation: Furniture &fittings 40,000, Motor vehicles 80,000, Accumulated depreciation: Motor vehicles 28,000,

Additional information:

1. Freehold land is not depreciated because its value will appreciate.

2. Office equipment at cost includes RM40,000 of new purchases during the month of May 2009.

3. Depreciation is to be provided as follows: Building at 5% of cost Office equipment and Motor vehicles at 25% of cost Furniture & fittings at 20% of written down value

4. Full year depreciation is charged in the year of acquisition and no depreciation is charged in the year of disposal.

Required:

(a) Record depreciation for the year ended 31 December 2009 in the appropriate book of prime entry (show workings)

(b) Post the entries to the relevant General Ledger accounts

(c) Adjust the Trial Balance, Statement of Comprehensive Income and Statement of Financial Position (show extracts only)