Question-2 On 1-1-2013 X firm purchased a roasting machine for TK. 80000 and griding machine for TK 60000. On 1-1-2014, the firm further purchased one oil expeller for Tk. 120,000. On, 1-1-2015, the roasting machine got out of order and a new roaster was purchased costing 140,000 after surrendering the old machine and paying cash of Tk. 100,000. On 1-1-2016. The Oil expeller purchased on 1-1-2014 was destroyed by fire and the insurance company paid Tk. 70,000 Only.

Show depreciation expense over the year