The company invented a new machine on the 1st of July. The historical cost of the asset is 61,182 (including 4,400 ARO). The usefull lifetime of the asset is 5 years, the actual market interest rate is 8%. 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 Cr 2. ARO: Dr 3. Depreciation: Dr Cr 4. ARO (interest): Dr Cr