You are a financial analyst. The year 2019 was a challenging year for business. Your target company, Easy-Peasy Going (EPG), just finished its fiscal year-end on 30th April 2020. You have noticed three abnormalities and suspect that ERG has engaged in profit manipulation. 2 EPG recorded sales of 80,000. However, you believe that EPG has used an aggressive sales technique selling products on credit. The correct sales volume should be 50,000. EPG acquired a new line of product (machinery in non-current assets) in 2018 for 20,000. However, that product has become out-of-fashion and is considered worthless. EPG has not write-off this product line yet. This year, EPG suddenly increased its depreciation rate for non-current assets from 5% to 8%. You believe the depreciation rate should remain at 5%. At the beginning of the year, EPG has a gross value of non-current assets of 40,000. EPG also purchased new non-current assets of 12,000 throughout the year. Assume that the new assets were purchased in an evenly-distributed manner throughout the year. EPG's gross-profit margin is 60%, and the marginal corporate tax rate is 20%. Describe the accounting adjustment necessary for each item using debit and credit terms. Assume write-off and depreciation expenses are tax-deductible expenses