BPP-307 Fresco Co (Jun12 amended)

Hi Sir,
BPP-307 Fresco Co (Jun12 amended)
Q1:
In both Expense and PPE workings, why the Depreciation ($4500) in Lease Property becomes Armortisation? and Depreciation for Planet Lease is still “Depreciation”?
Why the Planet lease doesn’t need to record as Rights of use Asset?

The IFRS Leases request all leases should be record as Rights of use Asset and Lease Liability at the same time, right? Why the Lease Propery is recorded in the working as Rights of use Asset only ans Lease planet recored as Lease liability only?

Q2: For Equity in SFP, why 7800 is deducated from Retain Earnings? I thought it’s already deducted it in PL.

Q3:For Current Liability, why Trade Paybales become 27300 from 35000?