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(a) LB Sdn. Bhd., a manufacturing company, acquired the following assets with their respective costs during its financial year ended 31 December 2021. It has increased its paid up ordinary share capital by RM1 million to RM3.7 million on 24 June 2021: Machine A: RM Cost of machine 140,000 Cost of alteration to the existing building 18,000 Installation cost of machine 2,000 Cost of oil used for machine 1,000 Machine B acquired by hire purchase: Cost of machine RM126,000 Deposit paid on 2 January 2021 RM30,000 Term of repayment 24 months Monthly instalment RM4,480.00 The first instalment of RM4,480 commenced on 2 February 2021. Machine C: Capital expenditure incurred on the cost of machine RM124,000 Cost of preparing the site for the installation of machine RM16,000 Assume all three machines were in use for the purposes of the business at the end of the financial year ended 31 December 2021. Required: Compute the capital allowances and residual expenditure in respect of all the assets for the year of assessment 2021. Show relevant workings