Academic Background Category: ACCOUNTING - UD General/Accounting Question No. English 191 The Plant and Machinery Account has a balance of KD 45000 and the provision for Depreciation Account KD 22000. A machine which was bought two years previously for KD 14000 was sold for KD 5000. The Plant and Machinery Account has been depreciated at 20% per annum on cost. The balance on the provision for Depreciation Account after this sale will be : Arab. Arabi Answers No. English 1 KD 22000 2 KD 16000 3 KD 16400 4 KD 400