The company invented a new machine on the 1st of July. The historical cost of the asset is 85,222 (including 5,700 ARO). The usefull lifetime of the asset is 9 years, the actual market interest rate is 4%. Required: Record the current year's transactions related to the above asset. (All transactions payed in cash. Round to the nearest integer!) 1. Invention: Dr 2. ARO: Dr C C 3. Depreciation: Dr . CH 4. ARO (interest): DI