3. Drexler acquired an item of plant on'l October 20x2 at a cost of $500,000. It has a useful life of five years (straightline depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20x4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000. What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20x4 under historical cost and current cost? (153') A Historical cost 320,000, Current cost 600,000 8 Historical cost 320,000, Current cost 384,000 C Historical cost 300,000, Current cost 600,000 D Historical cost 300,000, Current cost 384,000