Accounting Sleuth: Reconstructing Entries

Meubles Fischer SA had the following balances for its property, plant and equipment accounts (in thousands of euros):

	September 30, 2015	September 30, 2016
Property, plant and equipment at cost	1,000	1,200
Accumulated depreciation	(350)	(390)
Property, plant and equipment, net	650	810

During fiscal year 2016, Meubles Fischer acquired 135 thousand in property by signing a mortgage, plus another 335 thousand in equipment for cash. The company also received 135 in cash from the sale of used equipment, and its income statement reveals a 55 thousand gain from this transaction.

a.	What was the original cost of the used equipment that Meubles Fischer SA sold during fiscal year 2016?
	Answer thousand
b.	How much depreciation had been accumulated on the used equipment at the time it was sold?
	Answer thousand
c.	How much depreciation expense did Meubles Fischer SA recognize in its fiscal year 2016 income statement?
	Answer thousand