Garden-Beauty Enterprise prepares its financial statements on every 31 December and incurred the following: Additional information: (i) At the beginning 2019, the business decided that a full-year (12-month) depreciation on each of non-current assets regardless of the date of its purchase. All equipment will be given away for charity purpose to a nearby recycle center owned by the Community Service Center at the end of their respective useful lives. (ii) Equipment is to be depreciated with reducing balance method at 40% per year for 6 years. Required: (a) Prepare an Equipment account for the transactions above. (3 marks) (b) Prepare an Accumulated Depreciation account from year ONE (1) to FIVE (5) (14 marks) (c) Prepare the Income Statement (extract) for 2021 and 2022. (4 marks) (d) Prepare the Balance Sheet (extract) for 2021 and 2022. (4 marks)