1. The company Sol Naciente S.A. As of December 31, 2020, it acquires replacement equipment for S/. 200,000, which are ready for use. The purpose of the acquisition of the equipment is that in the future they replace those that are currently being used in case they become inoperative. On January 2, 2022, it begins to use said equipment.
   Reqiured to determine:
   
   Accounting and tax depreciation considering a depreciation rate of 10%
   
   Make the corresponding accounting entries