Snail Plc provides the following information on its acquisition of non-current assets: (a) A non-current asset (asset A) was acquired on 1 January 2019 for 100,000. It had no residual value and a useful economic life of 10 years. On 1st January 2022 , the useful economic life was revised to 6 years. The company depreciates similar assets using the straight-line method. (b) A non-current asset (asset B) was acquired on 1 January 2020 for 12,500. It had no residual value and a useful economic life of 5 years. On 1st January 2022 , the useful economic life was confirmed as 5 years but the asset was revalued to 15,000. The company depreciates similar assets using the straightline method. (c) A non-current asset (asset C) was acquired on 1 January 2019 for 100,000. It had no residual value and a useful economic life of 5 years. On 1stJanuary2022, the useful economic life was confirmed as 5 years but the asset was revalued to 30,000. The company depreciates similar assets using the straight-line method. (i) How would each of the transactions (a) to (c) be accounted for in 2022? (13 marks) (ii) Compare and contrast accounting for tangible assets with that for intangible assets. (7 marks)