A company, which makes up its accounts annually to 31 December, provides for depreciation of its machinery at the'rate of 10 per cent per annum on the diminishing balance system.

On 31 December 19X6, the machinery consisted of three items purchased as under:

£

On 1 January 19X4 Machine A Cost 3,000 On 1 April 19X5 Machine B Cost 2,000 On 1 July 19X6 Machine C Cost 1,000 Required:

Your calculations showing the depreciation provision for the year 19X6.