(a)[6]
Prepare the following ledger accounts for the year ended 31 December 2016. (Dates do not need to be shown.)
(b)[5]
Analyse the effect on the profit for the year ended 31 December 2016 if FA Limited had always used the straight-line method of depreciation at $20\%$ per annum. Show your workings.
(c)[4]
Explain two accounting concepts that are relevant to the annual depreciation charge.