3.Silence Ltd uses tractors as a part of its operating equipment, and it applies the straight-line depreciation method to depreciate these assets. Silence Ltd has just taken over Lambs Ltd, which uses similar tractors in its operations. However, Lambs Ltd has been using a diminishing balance method of depreciation for these tractors. The accountant in Silence Ltd is arguing that for both entities the same depreciation method should be used for tractors. Provide arguments for and against this proposal.