Brad Limited has 3 non-current assets as shown in the table below. It uses the straight line depreciation method.

Asset	Date of Acquisition	Depreciation Rate	Current Cost		Selling Price
			01.01.18	31.12.18	01.01.18	31.12.18
Equipment	01.01.15	10%	300, 000	330, 000	250, 000	275, 000
Land	01.01.14	N.A	200, 000	250, 000	220, 000	260, 000
Vehicle	01.01.18	20%	100, 000	80, 000	90, 000	70, 000

Required

1. Calculate depreciation on the vehicle for 2018 using
   1. current cost
   2. exit pricing
2. Calculate the closing balance for each class of non-current asset (after deducting accumulated depreciation) using
   1. current cost
   2. exit pricing