i) On 30 September, 2017, the company sold delivery equipment for $9,000. The delivery equipment was purchased on January, 2015, for $21,000 and was estimated to have a $3,000 residual value at the end of its 5-year life. Depreciation on the delivery equipment has been recorded through 10 31 December, 2016 (ii) On 30 June, 2017, the company sold office equipmen equipment originally Cost $2 disposal of $10,000. 00. The office ad accumulated depreciation to the date of Required: (a) Prepare the journal entries to record transactions (i) and (i) for the company which has a financial year end of 31 December and uses the straight-line method of depreciation. NARRATIONS ARE NOT REQUIRED. (10 marks) (b) Explain the differences between capital expenditure and revenue expenditure. Provide 2 examples of each type of expenditure. (6 marks)