The following information was extracted from the accounting records of Lele Plastics:

Balances at 1 April 20.19	R
Equipment: Cost	56 000
Accumulated depreciation: Equipment	(37 800)

Additional information

At the beginning of the financial year, 1 April 20.19, Lele Plastics replaced its plastic shredding equipment with new glass recycling equipment that had a purchase price of R250 000. The replaced plastic shredding machine was sold for R10 500 cash, it was the only piece of equipment in the books of Lele Plastics prior to the purchase of the new glass recycling equipment. Depreciation is provided at 15% p.a. on the straight-line method.

The correct property, plant and equipment note for equipment (total column excluded) for Lele Plastics on 31 March 20.20 will be:

Instructions:

Drag the correct answer into the correct space.

An option can be used more than once.

Please keep the sequence of transactions strictly according the information given but also in the correct format.

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Carrying amount: Beginning of year

Disposals

Cost

Accumulated depreciation

Depreciation for the year

Additions

Carrying amount: End of year

(45 900)

(37 800)

275 900

93 800

(8 400)

56 000

(46 200)

(18 200)

212 500

257 700

287 500

7 700

(9 800)

250 000

(10 500)

18 200

(37 500)