Task number 4 The accounting policy for the depreciation calculation of the company "XY's" vehicles is primarily based on the time-based consumption of assets for average or below-average intensity of economic benefits. It is enhanced on a functional basis for cases of above-average asset utilization. The acquisition value of vehicle "K" is 120,000 KM (residual value = 0). The estimated useful life of the asset is 10 years, and the estimated number of miles driven is 400,000. a) Calculate the depreciation expense for each of the first five years of using vehicle "K" if the actual number of miles driven (per year) was as follows: (5 points)

Year	Miles Driven
I	50,000
II	48,000
III	45,000
IV	40,000
V	35,000

b) After the fifth year, vehicle "K" was sold, and an invoice was issued to the buyer for the amount of 58,500 KM (delivery value of 50,000 KM + 8,500 KM VAT). Record the issued invoice and the removal of the asset from use on the appropriate ledger accounts. (5 points)