$\backslash$table$[[$Content$,\backslash$table$[[$Recall$/],[$memory$/],[$Remembering$/],[$Understanding$]],\backslash$table$[[$Convergent$],[$questions$/],[$Application$],[$questions$]],\backslash$table$[[$Divergent$],[$questions$/],[$Analysis$],[$questions$]],\backslash$table$[[$Evaluative$],[],[$Creative$],[$questions$]],$Time,Marks$],[\backslash$table$[[$Adjustments$],[$on depreciation$],[$for $2$ assets$]],1,2,,,10$mins,$6$marks$],[\backslash$table$[[$Adjustments in$],[$the Ledger$]],,1,1,,30$mins,$14$ marks$],[$Closing transfers,,,$1,,20$mins,$12$ marks$],[\backslash$table$[[$Post Trial$],[$balance$]],,1,,,20$mins,$8$ marks$],[\backslash$table$[[$Income$],[$statement$]],,1,1,,5$ mins,$4$ marks$],[$Balance sheet,,,$1,,10$mins,$6$ marks$]]$

You have taught your learners how to adjust balances from a pre$-$adjusted Trial Balance and additional adjustments. You have also taught them how to show adjustment in the Ledger, close the accounts and show adjusted balances in the Post Trial balance, $|$ Income statement and Balance sheet. Design a Test that covers these concepts in the manner displayed on the Table of specification above. Assume you are only dealing with $2$ Assets and Depreciation.