The following is the extract trial balance for Darwin Ltd, as at 31 December 2020. Darwin Ltd Trial Balance as at 31 December 2020 (extract) $ Office equipment 500 000 Furniture 300 000 Accumulated depreciation: Office equipment 140 000 Furniture 30 000 Annual depreciation is to be provided as follows: Office equipment 15% on straight line method Furniture 10% on diminishing balance method Required: (a) Calculate the annual depreciation for office equipment and furniture. (4 marks) (b) Show the journal entries to record the depreciation expense. (4 marks) (c) Prepare the financial statements to show the effect of the journal entries. (6 marks) (a) Explain and provide two examples for revenue and capital expenditure. (6 marks)