$22$:$21$

virtualcampus.kcau.ac$.$ke

The following information is available for the property, plant and equipment of Fisher as at

$30$ September:

Time left $1$:$23$:$35$

$2022\{\begin{array}{c}\text{:}[2023]\\ \text{\$}000,\end{array}$

Carrying amounts

$14,{400}^{23,400}$

The following items were recorded during the year ended $30$ September $2023$:

$($i$)$ Depreciation charge of $$2\mathrm{.}5$ million

$($ii$)$ An item of plant, with a carrying amount of $$3$ million, was sold for $$1\mathrm{.}8$ million

$($iii$)$ A property was revalued upwards by $$2$ million

$($iv$)$ Environmental provisions of $$4$ million relating to property,

A and $B$ were in partnership. Their current accounts for the year were as follows.

$\backslash$table$[[,\backslash$table$[[$A$]],\backslash$table$[[\backslash$table$[[$B$],[$$