Raza Hospital purchased X-ray machine on 4 Jan, 2015 at a list price of Rs.850,000 with a trade discount of 20% the payment was made within the discount time as per term, that was 2/10, n/30. Sale Tax of 16% was also paid on the net cash price the hospital also incurred the following expenses Transportation Charges 1,200 Installation and Testing cost 1,828 Packaging Charges 1,000 License fees for the current year 1,200 3 Years life insurance 3,600 Insurance in transit 1,170 During installation work of the machine, an adjacent machine was damaged and the repair cost paid Rs. 650. After four months of successful use, the machine was cleaned, Imbricated, and overhauled at a cost of Rs.1,200 it was estimated that the x-ray machine has scrap value of Rs.8,000 at the end of its estimated life of 8 years. The manufacture has also estimated that it will run 14,900 working hours efficiently. Required a) List the expenditures that would become part of the fixed assets account (02) b) Calculate the total cost of the machine (04) c) Show Partial Balance Sheet as on December 31,2015 if the machine had worked 2000 hours during the year. (02) d) Show adjusting entries for depreciation on 31 December 2016 assuming that the machine has worked 2500 hours in the years