At the beginning of the financial year on 1 April 2017, a company had a balance on plant account of £372,000 and on provision for depreciation of plant account of £205,400.

The company's policy is to provide depreciation using the reducing balance method applied to the non-current assets held at the end of the financial year at the rate of 20% per annum.

On 1 September 2017 the company sold for £13,700 some plant which it had acquired on 31 October 2013 at a cost of £36,000. Additionally, installation costs totalled £4,000. During 2015 major repairs costing £6,300 had been carried out on this plant and, in order to increase the capacity of the plant, a new motor had been fitted in December 2015 at a cost of £4,400. A further overhaul costing £2,700 had been carried out during 2016. The company acquired new replacement plant on 30 November 2017 at a cost of £96,000, inclusive of installation charges of £7,000.

Required:
Calculate;

(a) the balance of plant at cost at 31 March 2018

(b) the provision for depreciation of plant at 31 March 2018

(c) the profit or loss on disposal of the plant.