An extract of the year end trial balance is shown on the right. A new machine had been acquired for £180,000 on 1st September 2010. Machinery is depreciated at 10% of cost with proportionate depreciation in the year of acquisition.

Trial balance as at 30th June 2011	£'000	£'000
Machinery at cost	860	-
Acc. depreciation to 30.6.2010	-	216

The financial statements for the year ended 30th June 2011 will report:
a). Depreciation: £64,400; Written Down Value: £579,600.
b). Depreciation: £86,000; Written Down Value: £558,000.
c). Depreciation: £86,000; Written Down Value: £561,000.
e). Depreciation: £83,000; Written Down Value: £561,000.