Information in the table below extracted from the latest financial reports of two Boursa Kuwait companies, Kuwait Cement Company and Gulf Cement Company. Average depreciation rate, average useful life and average age of the plant, machinery, and equipment are also given for both companies.

KUWAIT CEMENT COMPANY	Dec 31, 2018	Dec 31, 2019
Cost of Machinery and Equipment	206,413,378	209,941,511
Accumulated Depreciation	(91,537,736)	(97,605,912)
Book value of Machinery and Equipment	114,875,642	112,335,599
Depreciation Expense of the year	5,324,443	6,087,276
Average annual depreciation rate	0.026	0.029	0.027
Average age (years)	17.19	16.03
Average useful life(years)	38.77	34.49	36.63
GULF CEMENT COMPANY	Dec 31, 2018	Dec 31, 2019
Cost of Plant and Machinery	1,034,015,381	1,063,371,135
Accumulated Depreciation	(663,193,114)	(721,075,602)
Book value of Plant and Machinery	370,822,267	342,295,533
Depreciation Expense of the year	44,288,349	57,882,488
Average annual depreciation rate	0.043	0.054	0.049
Average age (years)	14.97	12.46
Average useful life (years)	23.35	18.37	20.86

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QUESTION 2) What adjustments would be required if Kuwait Cement Company had been using the same depreciation rate with Gulf Cement Company? (SHOW ALL CACULATIONS AND IN THE END PREPARE A SUMMARY TABLE)

1. Show the adjustments for 2018 balance sheet of Kuwait Cement Company
2. Show the adjustments for 2019 balance sheet of Kuwait Cement Company
3. Show the adjustments for 2019 income statement of Kuwait Cement Company.