You are the manager in charge of the audit of Puppy, a building and construction company, and you are reviewing the non-current asset section of the current audit file for the year ended 31" December 2020. You find the following five matters which the audit senior has identified as problem areas. He is reviewing the company's proposed treatment of the five transactions in the accounts and is not sure that he has yet carried out sufficient audit work. (a) During the year Puppy built a new canteen for its own staff at a cost of Ghe450,000. This amount has been included in buildings as at 31" December 2020. (b) Loose tools included in the financial statements at a total cost of Ghe 166,000 are tools used on two of the construction sites on which Puppy operates. They are classified as non-current assets and depreciated over two years. (c) A dumper truck, previously written-off in the company's accounting records has been refurbished at a cost of Ghe46,000 and this amount included in plant and machinery as at 3151 December 2020. (d) The company's main office block has been revalued from Ghe216,000 to Ghe266,000 and this amount included in the statement of financial position as at 31" December 2020. (e) A deposit of Ghe20,000 for new equipment has been included under the heading 'plant and machinery" although the final instalment of Ghe35,000 was not paid over until 30th January 2021, which was the date of delivery of the plant. You are required, for each of the above matters, to: (a) Comment on the acceptability of the accounting treatment and disclosure as indicated above. (b) Outline the audit work and evidence required to substantiate the assets