please i need the answers ASAP

Basem WLL successfully received a government grant of BD1,500,000 on 1 January 2020 allowing it to purchase an asset which cost BD1,500,000 on the same date. The asset has a ten-year useful life and is depreciated on a 20% reducing balance basis. Basem WLL policy is to account for a grant received as deferred income.

Which will be recognised as the amount of income in respect of the grant in the year to 31 December 2020?

BD300,000

BD500,000

BD150,000

BD1,500,000

Rehim WLL, a company which sells reprographic equipment, has prepared its draft financial statements for the year to September 2020. It has included the stated transactions and amounts in revenue.

Which has been correctly included in revenue according to IFRS 15 Revenue from Contracts with Customers?

Agency sales of BD250,000 on which Rehim WLL is entitled a commission.

Sales of BD150,000 on 30 September 2020. The amount invoiced to and received from the customer was BD180,000, which included BD30,000 for ongoing servicing work to be done by Rehim WLL over the next two years.

Sale proceeds of BD20,000 for motor vehicles which were no longer required by Rehim WLL.

Sales of BD200,000 on 1 October 2019 to an established customer which, with the agreement of Rehim WLL, will be paid in full on 30 September 2021. Rehim WLL has a cost of capital of 10%.

Waleed WLL purchased a machine on 1 July 2017 for BD500,000. The machine is being depreciated on a straight-line basis over its useful life of ten years. Residual value is estimated to be BD20,000. On 1 January 2018, following a change in legislation, Waleed WLL fitted a safety guard to the machine. The safety guard cost BD25,000 and has a useful life of five years with a zero residual value.

What is the amount that will be charged to profit or loss for the year ended 31 March 2018 in respect of depreciation for this machine?

BD37,250

BD36,000

BD55,000

BD50,000