The answers are derived from the provided text segments. For (iii) and (iv), the 'Test Your Understanding' section explicitly lists 'Provision is a charge against profit' and mentions 'Dividend equalisation reserve'. For (i) and (ii), the 'Machine Account' ledger illustrates that depreciation applies to the Machine (a fixed asset) and that additional expenses (like the Bank entry of 80,000 likely covering installation/freight) are recorded on the debit side, forming part of the total cost of the asset.