Faculty of Theater from Cluj-Napoca had equipped a laboratory for the private use of teachers (in 2003) with 1 DVD player (1000 lei). In January 2020, the faculty decided to modernize the laboratory with a laptop (5,000 lei) and a collection of DVDs with opera songs (4,000 lei). All purchased fixed assets were paid from budgetary sources. The depreciation period for assets was generally set at a period of 5 years and recorded annually. In January 2021, a fire took place in the faculty. As a result, just some spare parts (in amount of 200 lei) could be recovered from the laptop, and were sold with the same amount. The expenses related to the dismantling service provider were of 50 lei. After an investigation, the management decided that the building administrator was culpable for the fire and decided to charge him the amount of 1,000 lei from its future wage for the damages caused.

Attention! If the chosen answer is 'none' the amount must be filled in with the number zero.

 Purchase of laptop and related expenses:

 Purchase of the collection of DVDs with opera songs:

 Payment from budgetary sources:

 Evidence discharge of the DVD player:

 Evidence discharge of the collection of DVDs with opera songs:

 Evidence discharge of the laptop:

 Recovery of spare parts from dismantling:

 Sale of spare parts:

 Evidence discharge of the spare parts:

 Expenses with dismantling services:

 Imputation of the building administrator: