The first and most important agents of socialization are the people who care for infants. In the earliest months, messages from nurturers constitute the child’s basic understanding of the world around it. This is the infant’s first introduction to the language that shapes perception and elicits emotion.
Another powerful source of information and socialization is the friendship of peers. Peers are equals that one can deal with on the same level as oneself, whereas parents are superiors. The heavy emotional overlay of family relationships makes some kinds of learning difficult.
Much formal socialization is placed in the hands of professionals. Teachers from kindergarten on are specifically designated agents of socialization. Ideally, a teacher is one who has both knowledge and the skills to present it. During the course of teaching their subjects, classroom instructors provide role models and attempt to convey the excitement of learning itself.
In earlier times, parents, friends and teachers would comprise the list of primary childhood socializers. Children’s books, comics and magazines might also have been mentioned as sources of information on norms and role models. Today one must add three powerful indirect or non-personal socialization agents: radio, movies and television. Many people learn about politics, form a vision of well-being, and develop attitudes towards others from what they see on the screen and hear through the speakers.

Peers are one of the ______ agents of socialization.

A．formal

B．indirect

C．primary

D．personal

甲公司2000年6月30日从银行借入资金100万元，用于购置大型设备，借款期限为2年，年利率为10%，到期一次还本付息。款项已存入银行。2000年7月1日，甲公司收到购入的设备，并用银行存款支付设备价款84000元（含增值税）。该设备安装调试期间发生安装调试费16万元，于2000年12月31日达到预定可使用状态。该设备预计使用年限为5年，预计净残值率为5%，采用双倍余额递减法计提折旧。2002年6月30日，甲公司以银行存款归还借款本息120万元。2003年1月1日，甲公司因转产，将该设备出售，收到价款45万元，存入银行。另外，甲公司用银行存款支付清理费用2000元。（不考虑借款存入银行产生的利息收入）

要求：

（1）计算该设备的入账价值。

（2）计算该设备2001年度、2002年度应计提的折旧费用。

（3）编制2001年末应计借款利息的会计分录。

（4）编制归还借款本息时的会计分录。

（5）编制出售该设备的会计分录。

（假定设备达到预定可使用状态前的借款费用均符合资本化的条件）