On 31/12/2015 the balances of the fixed assets accounts in the books of YAMAHA Enterprise are as follows: Industrial Equipment Transport Equipment Depreciation of Industrial equipment Depreciation of Transport equipment Balances before inventory 17,000,000 23,750,000 6, 375,000 Balances after inventory 17,000,000 23,750,000 7.625.000 8,500,000 12,875,000 The enterprise uses the straight-line method to calculate the depreciation. The depreciation of the industrial equipment calculated on the estimated useful life of 8 years for the following machines: Machine (A) purchased on 1/1/2007 for 4,500,000 Machine (B) purchased on 1/1/2013 for 7,500,000 Machine (C) purchased during the financial period 2015. Transport equipment purchased on 1/1/2013 except for a car purchased for 2,500,000 on 30/9/2015. Required: 1. Determine the purchase date of machine (C). 2. Calculate the depreciation rate of Transport equipment. 3. Register the depreciation entries on 31/12/2015