can you explain in detail please hwy the answer is 192600 and how you treat the disposal account please.

32 10 The plant and equipment account in the records of a company for the year ended 31 December 20X6 is shown below. PLANT AND EQUIPMENT - COST 20X6 1 Jan Balance A 20X6 1 July Cash 960,000 48,000 30 Sept Transfer disposal account 31 Dec Balance 84,000 1,008,000 924,000 1,008,000 The company's policy is to charge depreciation on the straight line basis at 20% per year, with proportionate depreciation in the years of purchase and sale. What should be the charge for depreciation in the company's statement of profit or loss for the year ended 31 December 20X6? (2 marks)