On 15 December: Handing over an equipment at total price of 990,000 (including 10% VAT). Transportation expenses: 10,000. Installment and testing expense incurred: 30,000. The company's accountant recorded cost of fixed asset: 900,000. a. Write correct entry for the transaction b. Identify the impact of wrong entries on Balance Sheet and Income Statement Noted that: The equipment's useful life is 10 years and company A applies straight line method for FA depreciation. Make assumption if needed. (Unit: CU)