The following are three small questions in a big question, please help me answer, thank you

The following data is available for a company: Start of year: Inventory at the start of the year: 6,060 Trade payables at the start of the year 5,500 End of year: Inventory at the end of the year: 4,760 Trade payables at the end of the year: 6,110 Cash paid during the year: Payments to suppliers during the year: 66,000 Carriage inwards: 440 Carriage outwards: 840 What was the company's cost of sales for the year? A company purchased equipment costing 400,000. The equipment is expected to have no residual value and is to be depreciated using the diminishing balance method at 25% on a full year basis. What is the depreciation charge for the second year? Enter your answer to the nearest . The following terms are used in IAS16 Property, plant and equipment. Match the most appropriate word with each. the systematic allocation of the depreciable amount of an asset over its useful life [Choose ]