kindly help with this

The book value of Plant (P1) as on January 12017 in the books of HUL Ltd, showing debit balance of ' 2,00,000. The new Plant (P2) was purchase for '1,00,000 on October 12017 and Plant (P3) for '5,00,000 on July 12018 . On April 12019 Plant (P1) was sold for '1,72,000. HUL Ltd provide deprecation with Straight Line Method@10 per cent per annum on December 31 every year. During 2019, the management of HUL Ltd has decided to change in method of providing depreciation from straight line method@10 per cent per annum to Diminishing Balance Method@30 per cent per annum with prospectively effects