Quality Refreshment Company furnished the following transactions for the year 2020 1. Company purchased plant cost RO 50000 with expected life of 10 years. The replacement cost of machine on January 1,2020 is RO 52000 and on December 31, 2020 is RO 54000. 2. The detail of its current assets and current liabilities is given below:- Particulars Cash Accounts Receivable (A/R) Inventory Accounts Payable (A/P) 28300 38400 30200 Outstanding Expenses 1800 4. The detail of company's borrowing and share capital is given below:- Particulars Term Loan Bonds Payable Equity Share Capital Retained earnings January 1, 2020 6400 The indices for the year are given as: - January 1, 2020 30000 20000 50000 10800 December 31, 2020 8200 30700 41600 34800 2200 December 31, 2020 40000 20000 60000 12600 January 1, 2020 December 31, 2020 150 154 Requirement: - Calculated depreciation adjustment, COSA, MWCA, gearing ratio and gearing adjustment Average 152