PART A (5%) On August 2, 2021, MK INC used cash for these items: a. Land price; Rp250.000.000.000 b. Land acquisition tax; 10% of the land price C. Commission fee for the land acquisition; 20% of the land price d. Razing property above land cost; Rp30.000.000 Fence built above the land; Rp90.000.000 f. Trucks for operations cost; Rp80.000.000 g. MK INC logo painting on trucks cost; Rp10.000.000 h. Trucks annual license; Rp5.000.000 e. Classify each transaction to one of these accounts, without calculating the total cost: land, land improvement, trucks, others (if others, please specify the right account name). Example: a. Land b. Xxx Xxx C. PART B (15%) PA Corp has the following assets: Assets Equipment Patent Coal Mine Purchase date 1 January 2020 1 August 2019 1 January 2020 Purchase cost 70.000 1.450.000 375.000 25.000 Residual value 0 0 Estimated useful life 5 years 4 years 250.000 tons Depreciation Method Double Declining Straight-Line Unit of activity Additional information Actual extraction and sales of coal: 2020: 47.000 tons 2021: 88.000 tons 2022: 100.000 tons Instructions: a. Compute depreciation journal on 31 December 2021. b. Compute amortization journal on 31 December 2020 and disposal of journal at 31 december 2021 (no cash received by PA Corp) C. Compute depletion journal of natural resources on 31 December 2021