1. Mapendo Company Limited engaged in manufacturing and selling canned fish commenced its operations on 1^st January 2017 after incurring the following expenditure:

Land	4,800,000
Processing machinery	3,200,000
Factory building	2,800,000
Staff canteen	860,000
Generator	250,000
Labour quarters	3,600,000
Staff clinic	960,000
Computers	750,000
Furniture	480,000
Delivery van	2,500,000
Printers	120,000
Tractors	2,500,000
Cash registers	120,000
Motorcycles	380,000
Non-processing machinery	960,000

The details for property, plant and equipment schedule for 2018 were as follows.

	Acquisitions	Depreciation	Disposals
	Sh.	Sh.	Sh.
Computers	345,400	131,250	250,000
Water pump	280,000	56,000	-
Furniture	140,000	82,000	-
Conveyor belt	960,000	-	-
Delivery van	1,420,000	180,000	620,000
Printers	60,000	42,000	-
Cash registers	-	58,000	-
Tractors	1,800,000	360,000	-
Motorcycles	-	68,000	-
Packaging machinery	860,000	62,000	-

Additional information

1. A perimeter wall was constructed at a cost of sh.960,000 during the year ended 31^st December 2018.
2. A godown and drainage were constructed at a cost of sh.2,860,000 and sh.1,780,000 respectively and put into use on 1 October 2018
3. The company constructed a borehole at a cost of sh.1,500,000 during the year which was put in use on 1 July 2018

Required

Capital allowances due to Mapendo Company Limited for the year ended 31^st December 2017 and 2018