Computer equipment of R$85000$ was

purchased on $1$ February $2023,$ replacing older items initially purchased for R$48000$ on $1$

November $2019.$ Recorded on trial balance debit R$198000$

Office equipment of R$27000$ was purchased on $31$ December $2022.$ recorded on trial balance as debit R$159000$

Computer equipment and office equipment depreciates on the straight$-$line basis at $25\%$ and

$10\%$ respectively.