26.11A Black and Blue Ltd depreciates its forklift trucks using a reducing balance rate of 30 per cent. Its accounting year end is 30 September. On 30 September 2013, it owned four forklift trucks: (A) Purchased on 1 January 2010 for 2,400 (B) Purchased on 1 May 2011 for 2,500 (C) Purchased on 1 October 2011 for 3,200 (D) Purchased on 1 April 2013 for 3,600 Required: Calculate the depreciation provision for the year ending 30 September 2013.