a pizza restaurant purchased a pizza oven for $14300 gst inclusive i.e 13000 plus $1300 gst on 1 st july 2016 the oven as an estimated residual value of $1100 gst inclusive i.e $1000 plus $100 gst the diminishing balance method is used with a depreciation rate of %40 per annum what is the depreciation expense for the year ending 30th june 2018 i.e at end of the second year of its life