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

Balances at 1 April 20.19	R
Equipment: Cost	28 000
Accumulated depreciation: Equipment	(26 133)

Additional information

At the beginning of the financial year, 1 April 20.19, Namgoong Plastics replaced its plastic shredding equipment with new glass recycling equipment that had a purchase price of R45 600. The replaced plastic shredding machine was sold for R5 000 cash, it was the only piece of equipment in the books of Namgoong Plastics prior to the purchase of the new glass recycling equipment. Depreciation is provided at 20% p.a. on the straight-line method.

The correct property, plant and equipment note for equipment (total column excluded) for Namgoong Plastics on 31 March 20.20 will be: Instructions: Drag the correct answer into the correct space.

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NAMGOONG PLASTICS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 20.20