9.2A Victor adopts the straight-line method of depreciation in his accounts. He purchases a new machine on 1 June 20X4 for £13 750. He expects to keep the machine for approximately six years, at the end of which time it will have a scrap value of about £250. Victor prepares accounts to 31 December each year.

What is the first year's depreciation charge, assuming that Victor charges a full year's depreciation in the year of acquisition of fixed assets and none in the year of disposal?

a) £1 125

b) £2 250 C) £2 292

d) £2 333.