In January 1, 2022 the entity purchased a production machinery for 5,000,000 ALL, customs duties of 200,000 ALL and a refundable VAT of 1,040,000 ALL were paid in the custom office. The purchase is financed by a loan with a term of 5 years, effective interest 4%, for an amount of 5,000,000 ALL and payable in equal installments 600,000 ALL at the beginning of every six months. Legal and registration costs were 400,000 ALL. According to the preliminary assessment of the management, the machinery useful life was evaluated to be 8 years. The net book value of the asset in the balance sheet as of 31.12.2022 will be: a) 5,600,000 b) 4,725,000 c) 4,900,000 d) 4,375,000 e) 3,500,000 Record the journal entry/ies