(i) On 1 August 2020, Dockyard Plc entered into an agreement to lease a building for a 10-year period. The lease terms stipulated that the annual lease rental would be 100,000 per annum in arrears, with the first payment due on 31 July 2021. The interest rate implicit in the lease is 7%. Dockyard incurred costs of 30,000 in entering the lease. The lease terms allow for the extension of the lease at market rental. However, it is not certain that Dockyard will take up this option. (ii) On the same date, Dockyard Plc entered into an agreement to acquire a motor vehicle on lease. The terms of the agreement were that the vehicle would be leased for 5 years from the date of inception, subject to a deposit of 19,972 and 5 annual payments of 6,500 in advance, commencing on 1 August 2020. The interest rate implicit in the lease is 8%. Show how these will reflect in the financial statements of Dockyard Plc for the year ended 31 July 2021