Office furniture acquired on 01/01/2008 at 6000 000 F (of which 18% non-deductible VAT) and put into service on 15-05-2009 was resold on 10-10-2010. On that date, the accounting officer only recorded in that writing.

10/10/2010

521. Bank. 2 360 000

82 Product from immo 2 000 000

disposals

443 State, VAT invoiced 360 000

Settlement by bank

The equipment has been regularly amortised at a rate of 25%. Inventory date 31/12/2010. The transfer costs paid by bank amount to 225 000.

Work to be dons: Pass the necessary writings.