Telford is a large company which operates a number of retail stores throughout Hong Kong. The company makes up financial statements to 30 September each year. On 1 November 20X8 the company purchased two plots of land at two different locations, and commenced the construction of two retail stores. The construction was completed on 1 July 20X9. Details of the costs incurred to construct the stores are as follows. Location A S'000 Cost of land 600 Cost of building materials 450 Direct labour 350 Site overheads 400 Fixture and fittings 300 Location Be $'000 300 500 2504 150 300 The construction of the stores was financed out of a bank loan of $10 million obtained on 1 October 20X8, which carried an interest of 10% and would be repayable on 30 September two years later. Both stores were brought into use on 1 July 20X9. The store at Location A was used by Telford but, due to a change of plan, the store at Location B was let to another retailer at a commercial rent. It is the policy of Telford to adopt the fair value model for its investment properties but the cost model for other properties. Building and fixtures & fittings are depreciated over their anticipated useful life of 50 years and 10 years respectively. The two stores are qualifying assets under HKAS 23. REQUIRED: Compute the depreciation expense of each category of non-current asset of the store at location A and B for the year ended 30 September 20X9. Assume straight line method and full year depreciation basis is used