Land	68,600
Building (cost)	22,000
Machineries	17,000
Motor vehicles	2,400
Accumulated depreciation:
Building		6,600
Machineries		13,600
Motor vehicles		1,800

Land is not depreciated. Other property, plant and equipment are depreciated on the following basis:

-Buildings 5% per annum on cost

-Plant and equipment 20% per annum on cost

-Motor vehicles 25% per annum on cost

The company charges a full-year depreciation in the year of purchase and none in the year of sale. Depreciation for the year had been recorded. The company classifies the depreciation expenses as part of administrative expenses.

*Depreciation amount of the Asset*

*Please state the effect on property, plant and equipment*