NAS Sdn Bhd. Made up its account 30 September, purchased a second-hand motor-car under hire purchase for its business purpose in July 2015. The cash price of the motor-car was RM52,000. The company traded in its old car for RM22,000 and agreed to pay a monthly installment of RM1,500 for 24 months, commencing on 1 August 2015. The car was sold for RM26,000 in April 2019. Both, initial and annual allowances are 20%.

Required: Calculate the capital allowances (balancing charge or balancing allowance) for the company for the relevant year of assessment up to the year of assessment 2019.