QUESTION 1 (25 marks) a) Woza Limited owns a surgical table and other miscellaneous surgery instruments Details thereof are as follows: N$ Cost 50 000 Purchase date 01/1/2015 ade, 14,13119,20,21 Variables of depreciation: 10 years . Depreciation method straight line Estimated useful life Residual value 5 000 During 2021 the estimated residual value decreased to N$ 3 000. Woza Limited uses the re-allocation method to record changes in accounting estimates. Required: (0) Disclose the change in estimate note and the separately disclosable item: depreciation for the year ended 31 December 2021. (7) (il) Provide the necessary journal entries assuming that depreciation had not been processed in the financial records for 2021 (1) (iii) Provide the necessary journal entries assuming that the depreciation based on the old estimate had already been processed in the financial records for 2021 (1)