Q. On 1st April 2015, Zenith Ltd. purchased a building for 2000000. It was decided to charge depreciation @10% p.a. using the Written Down Value Method (WDV). However, on 31st March 2018, it was decided to change the method of depreciation to Straight-line Method. The remaining useful life of the building is estimated to be 5 years with a residual value of 100000. You are required to prepare Building A/c.