The data which follows was extracted from the books of account of S.J.K Simons, an engineer, on 31 March 2021 , financial year end. a) Purchase of extra milling machine (include P300 for repair of an old machine) P2,900 b) Rent c) Electrical expenses (includes P1,500 part of premises improvement) d) Carriage inwards (includes P150 carriage on new cement mixer) e) Purchase of extra drilling machine