The company incurred the following costs in acquiring land, a garage and constructing and furnishing the office building.

1. Purchase price 3.5 acres of land, including an old building that will be used as garage for company coaches (land market value is RM 600,000 and building market value is RM 100,000): RM 630,000
2. Real estate taxes on the land to be paid by the company: RM 3,700
3. Landscaping (earth moving): RM 3,550
4. Title insurance on the land acquisition: RM 1,000
5. Fence around the boundary of the land: RM 44,100
6. Building permit for office building: RM 200
7. Architect fee for the design of the office building: RM 25,000
8. Company sign near front and rear approaches to the office building: RM 23,550
9. Renovation of the garage: RM M23,800
10. Concrete, wood, steel girders and others material used in the construction of office building: RM 814,000
11. Masonry, carpentry, roofing and other labour to construct the office building: RM 734,000
12. Repair of vandalism damage to office building during the construction: RM 4,100
13. Parking lots and concrete walks on the property of office building: RM 17,450
14. Light for parking lots and concrete walks on the property of office building: RM 8,900
15. Supervisory salary of construction supervisor (96% to office building and the rest is to garage renovation): RM 55,000
16. Office furniture for the office building: RM 123,500
17. Transportation of the furniture from seller to office building: RM 1,300
18. Landscaping (trees and shrubs): RM 9,100
19. The company depreciates the building and garage over 40 years and furniture over 8 years using straight-line method with zero residual values.

You are required to:

1. Prepare a cost acquisition schedule for each type of fixed assets
2. Prepare the necessary journal entries to record the acquisition of the fixed assets assuming all of them are cash acquisition.
3. Assuming that all the construction was completed and the assets were placed in services on 1^st April, prepare the journal entries to record the depreciation for the year ended 31^st December.