According to the information given in Question 9.16, except that the machine was bought on 1 January

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According to the information given in Question 9.16, except that the machine was bought on 1 January 20X1, the amount of depreciation to be recorded for the year, using the sum-of-the-year-digits method, is:

(a) 2,273.

(b) 1,326.

(c) 1,591.

(d) None of the above.

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