The information below relates to Ujuzi Limited, a company listed on the Nairobi Stock Exchange, for the year ended 30 June 2018.

	Sh. 000
Purchase of raw materials	10,200
Turnover	25,160
Salaries and wages	6,800
Taxation for the year	2,040
Dividends	816
Depreciation	1,360
Water, power and insurance	2,040
Finance charge on leases	680

Required:

Using the two alternative approaches to the treatment of depreciation, prepare value added statements for the year ended 30 June 2018. (4 marks)