=+•Re-printed by courtesy of the Royal Society of Arts (R.S.A.).

From the following details, piepare the Plant and Machinery Account for the years ended 31st December, 1959 to 31st December, 1962 inclusive.

1959 Jan. 1 Machine cost. £500; estimated life, scrap value £50.

10 years;

1960 Jan. 1 „ „ £48; estimated life, „ „ nil.

2 years;

1961 Jan. 1 „ „ £1,000; estimated life, „ „£100 .

10 years;

1962 Jan. 1 „ „ £350; estimated life, „ „ £30.

8 years;