Question 1: [20 points) On 1 July 2021, a business takes over an existing bar with a lump-sum acquisition of 1,200,000 baht by signing a note payable that has the payment term of 18-month with an 8% interest rate per year. The details of assets in the lump-sum acquisition are in the table below Market Useful No Item value life Depreciation method (baht) (years) 1 Bar equipment 800,000 5 Straight-line 2 Coffee machine 100,000 4 UOP, max produced unit: 10,000 The unit produced this year: 2,000 3 Bar furniture 300,000 4 Double-declining-balance 4 Renovation 200,000 2 Straight-line 5 Kitchen and 400,000 5 Double-declining-balance silverware Q 1.1 Calculate the depreciation amount for each asset by using the following information. Q 1.2 Calculate the accrued interest from the note on 31 December 2021 and demonstrate the amount of interest expense, interest payable, and cash disbursement at the maturity date