Question 9 Candlewax's statement of financial position for year ended 31 December 2018 includes the following PPE amounts: Cost Accumulated Depreciation ,000 ,000 Freehold property 2,000 600 Plant and machinery 1,400 660 On 1 January 2019 Candlewax revalued its existing freehold property to its market value of 2.4 million and bought additional freehold property at a cost of 200,000. As a result of no depreciation being charged on the land element, the effective rate of depreciation is 2% pa on cost/valuation, assuming no residual value. On 1 April 2019 Candlewax classified as held for sale a machine with an original cost of 720,000 and a carrying amount at 1 January 2019 of 200,000. The machine's fair value at 1 April 2019 was estimated at 200,000 with 10,000 costs to sell. Ob 1 April 2019 company also bought plant and machinery at a cost of 800,000. Depreciation is to be charged at the rate of 10% pa on cost (pro-rated monthly), assuming no residual value. Requirement Prepare the note showing the movements on property, plant and equipment, including accumulated depreciation, which would be included in the financial statements of Candlewax for the year ended 31 December 2019