how to find the depreciaton amount and unwinding of discount on provision for the double entry no.1 and 3?

15 mths with effect from 01.04.19 to 30.06.20 2,229.00 Beginning of the month it agreement Lease period: Lease payment amount: Lease payment timing: al agreement Lease period: Lease payment amount: Lease payment timing: 24 mths with effect from 01.07.20 to 30.06.22 2,080.40 Beginning of the month S$ 81,870.13 Assets (FA) ) Initial measurement of the lease liability Initial direct cost Prepaid lease payment ) Lease incentives received Estimated decommissioning cost (eg: dismantling/removal/ restoration costs) Right-of-use Asset 395.06 82.265.19 2,229.00 Pay at beginning of period 15 Remaining mths from 01.04.2019 2.25% Management determined 33,000.52 liabilities schedule- Operating leases (current agreement) Rental Terms Discount rate Present Value liabilitics schedule-Operating leases (renewal agreement) Rental Terms Discount rate Present Value mmissioning cost Estimated decommissioning cost Terms Present Value 2,080.40 Pay at beginning of period 24 Remaining 24 mths from 01.07.2020 2.25% Management dctermined 48,869.61 425.00 Management determined 39 Total remaining period (15+24mths) 395.06 bs Date 20 1/4/2019 1/5/2019 1/6/2019 1/7/2019 1/8/2019 1/9/2019 1/10/2019 1/11/2019 1/12/2019 1/1/2020 1/2/2020 1/3/2020 Principal b/f S$ 33,000.52 30,829.22 28,653.84 26,474.39 24,290.85 22.103.21 19,911.48 17,715.63 15,515.67 13,311.58 11,103.36 8,891.00 Lease payment S$ (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2.229.00) (2,229.00) (2,229.00) (26,748.00) Interest expense SS 57.70 53.63 49.55 45.46 41.37 37.26 33.15 29.04 24.91 20.78 16.64 12.49 421.97 Principal c/f SS 30,829.22 28,653.84 26,474.39 24,290.85 22.103.21 19,911.48 17,715.63 15,515.67 13,311.58 11,103.36 8,891.00 6,674.49 1/4/2020 1/5/2020 1/6/2020 8.34 4.17 0.00 87.73 83.00 83.99 FRS 116-Leases FY2021 13 14 15 1 2 3 4 5 6 7 8 9 80.25 1/7/2020 1/8/2020 1/9/2020 We 1/10/2020 1/11/2020 1/12/2020 1/1/2021 1/2/2021 1/3/2021 6,674.49 4,453.83 2,229.00 48,869.61 46,876.94 44.880.54 12 42,880.39 40,876.49 38,868.83 36,857.41 34.842.21 32,823.24 (2,229.00) (2,229.00) (2.229.00) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080,40) (2,080.40) (2,080.40) (2,080.40) (25,410.60) 4,453.83 2,229.00 0.00 46,876.94 44,880.54 42.880.39 40.876.49 38,868.83 36,857.41 34,842.21 32,823.24 30,800.48 76.50 2. 72.74 68.98 65.21 61.43 57.64 666.98 FY2022/FY2023 10 11 12 12 12 13 14 15 16 17 18 19 1/4/2021 1/5/2021 1/6/2021 1/7/2021 1/8/2021 1/9/2021 1/10/2021 1/11/2021 1/12/2021 1/1/2022 1/2/2022 1/3/2022 1/4/2022 1/5/2022 1/6/2022 30.800.48 28,773.93 26,743.59 24,709.43 22,671.46 20,629.67 18,584.05 16,534.59 14,481.29 12,424.14 10,363.14 8,298.27 6,229.53 4,156.91 2,080.40 (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (31.206.00) 53.85 50.05 46.24 42.43 38.61 34.78 30.94 27.10 23.25 19.39 15.53 11.66 7.78 3.89 0.00 405.52 28,773.93 26,743.59 24,709.43 22,671.46 20,629.67 18,584.05 16,534.59 14,481.29 12,424.14 10,363.14 8,298.27 6,229.53 4,156.91 2,080.40 0.00 20 21 21 22 23 24 Double entry as at 31.03.20 82.265.19 Initial recognition (Period: 01/04/19-30/06/22-39 mths) 1 DR Right-of-use asset-BS CR Lease liability-BS CR Provision for reinstatement cost-BS 81,870.13 395.06 Mthly payment (Total 12 mths) 1 DR Lease liability-BS CR Bank-BS 26,748.00 26,748.00 Year end adjustment 1 DR Depreciation- ROU-PL CR Acc Depre- ROU asset-BS 26,521.97 26,521.97 2 421.97 Dr Int Expense-PL CR Lease liability-BS 421.97 3 8.98 Dr Unwinding of discount on provisions-PL CR Provision for reinstatement cost-BS 8.98 15 mths with effect from 01.04.19 to 30.06.20 2,229.00 Beginning of the month it agreement Lease period: Lease payment amount: Lease payment timing: al agreement Lease period: Lease payment amount: Lease payment timing: 24 mths with effect from 01.07.20 to 30.06.22 2,080.40 Beginning of the month S$ 81,870.13 Assets (FA) ) Initial measurement of the lease liability Initial direct cost Prepaid lease payment ) Lease incentives received Estimated decommissioning cost (eg: dismantling/removal/ restoration costs) Right-of-use Asset 395.06 82.265.19 2,229.00 Pay at beginning of period 15 Remaining mths from 01.04.2019 2.25% Management determined 33,000.52 liabilities schedule- Operating leases (current agreement) Rental Terms Discount rate Present Value liabilitics schedule-Operating leases (renewal agreement) Rental Terms Discount rate Present Value mmissioning cost Estimated decommissioning cost Terms Present Value 2,080.40 Pay at beginning of period 24 Remaining 24 mths from 01.07.2020 2.25% Management dctermined 48,869.61 425.00 Management determined 39 Total remaining period (15+24mths) 395.06 bs Date 20 1/4/2019 1/5/2019 1/6/2019 1/7/2019 1/8/2019 1/9/2019 1/10/2019 1/11/2019 1/12/2019 1/1/2020 1/2/2020 1/3/2020 Principal b/f S$ 33,000.52 30,829.22 28,653.84 26,474.39 24,290.85 22.103.21 19,911.48 17,715.63 15,515.67 13,311.58 11,103.36 8,891.00 Lease payment S$ (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2,229.00) (2.229.00) (2,229.00) (2,229.00) (26,748.00) Interest expense SS 57.70 53.63 49.55 45.46 41.37 37.26 33.15 29.04 24.91 20.78 16.64 12.49 421.97 Principal c/f SS 30,829.22 28,653.84 26,474.39 24,290.85 22.103.21 19,911.48 17,715.63 15,515.67 13,311.58 11,103.36 8,891.00 6,674.49 1/4/2020 1/5/2020 1/6/2020 8.34 4.17 0.00 87.73 83.00 83.99 FRS 116-Leases FY2021 13 14 15 1 2 3 4 5 6 7 8 9 80.25 1/7/2020 1/8/2020 1/9/2020 We 1/10/2020 1/11/2020 1/12/2020 1/1/2021 1/2/2021 1/3/2021 6,674.49 4,453.83 2,229.00 48,869.61 46,876.94 44.880.54 12 42,880.39 40,876.49 38,868.83 36,857.41 34.842.21 32,823.24 (2,229.00) (2,229.00) (2.229.00) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080,40) (2,080.40) (2,080.40) (2,080.40) (25,410.60) 4,453.83 2,229.00 0.00 46,876.94 44,880.54 42.880.39 40.876.49 38,868.83 36,857.41 34,842.21 32,823.24 30,800.48 76.50 2. 72.74 68.98 65.21 61.43 57.64 666.98 FY2022/FY2023 10 11 12 12 12 13 14 15 16 17 18 19 1/4/2021 1/5/2021 1/6/2021 1/7/2021 1/8/2021 1/9/2021 1/10/2021 1/11/2021 1/12/2021 1/1/2022 1/2/2022 1/3/2022 1/4/2022 1/5/2022 1/6/2022 30.800.48 28,773.93 26,743.59 24,709.43 22,671.46 20,629.67 18,584.05 16,534.59 14,481.29 12,424.14 10,363.14 8,298.27 6,229.53 4,156.91 2,080.40 (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (2,080.40) (31.206.00) 53.85 50.05 46.24 42.43 38.61 34.78 30.94 27.10 23.25 19.39 15.53 11.66 7.78 3.89 0.00 405.52 28,773.93 26,743.59 24,709.43 22,671.46 20,629.67 18,584.05 16,534.59 14,481.29 12,424.14 10,363.14 8,298.27 6,229.53 4,156.91 2,080.40 0.00 20 21 21 22 23 24 Double entry as at 31.03.20 82.265.19 Initial recognition (Period: 01/04/19-30/06/22-39 mths) 1 DR Right-of-use asset-BS CR Lease liability-BS CR Provision for reinstatement cost-BS 81,870.13 395.06 Mthly payment (Total 12 mths) 1 DR Lease liability-BS CR Bank-BS 26,748.00 26,748.00 Year end adjustment 1 DR Depreciation- ROU-PL CR Acc Depre- ROU asset-BS 26,521.97 26,521.97 2 421.97 Dr Int Expense-PL CR Lease liability-BS 421.97 3 8.98 Dr Unwinding of discount on provisions-PL CR Provision for reinstatement cost-BS 8.98