B: Non-current Assets Land Vehicles Equipment Total Cost 350,000.00 460,000.00 Accumulated depreciation (315,000.00) Carrying value (01/03/2022) (a) 35,000.00 Movements Additions 325,000.00 422,550.00 Disposal (d) Depreciation (b) (13,766.00) Carrying value (28/02/2023) 2,550,000.00 (C) 50,994.00 (e) Cost 772 550.00 340,000.00 Accumulated depreciation Depreciation on vehicles is calculated at 20% p.a. on cost. The company has two vehicles on 28 February 2023. One of these vehicles was purchased on 1 September 2022. Extract from the Fixed Assets Register in respect of equipment sold: Fridge (Model X3) Date purchased: 1 March 2020 Date sold: 31 December 2022 Sold for: R81 250 Depreciation rate: 10% p.a. (diminishing-balance method)