please answer both the question

Machines with a book value of 5000 dinars, including a machine purchased on 1/9 (first of the ninth month), worth 1000 dinars, and depreciated at the rate of 5%. Its annual installment is: Select one: a. 220.67 b. 216.67 C. 267.16 d. 423.63 The balance of the fund in the company's books is 500 dinars, the actual cash of the fund is 700 dinars, and the fund is in the custody of the owner of the company, which means that Select one: a. There is an amount of 200 dinars, a fund deficit, to be borne by the owner of the company b. There is an amount of 200 dinars, a fund deficit that is credited to the expense account c. There is an amount of 200 dinars surplus fund borne by the owner of the company d. There is an amount of 200 dinars surplus fund that is credited to the profit account