Using the information below, demonstrate how capital allowance is computed for all relevant years of assessment using the pool system.

MUMUDU LTD. is a company which commenced business on 12th May, 2011 preparing account to 31st December each year. in 2011 year of assessment, he acquired the following assets for use in the business.

1. On 31/08/11 they bought a motor van amounting to GHS61,000

2. On 1/9/11 they also purchased a mini bus to transport their staffs to work every morning costing GHS83,000

3. On 1/9/11 they also purchased plant and machinery costing GHS78,000

4. The company purchased a software that can help encrypt their information system costing GHS30,000 on 1/10/11

5. They purchased computes valid at GHS20,000 on 8/10/11

6. They spentGHS30,000 to acquire Furniture and fittings for his office.

7. On 30/7/12 they disposed off the motor van purchased on 31/08/11 for GHS14,000

8. In 2013 year of assessment, he replaced the motor van bought on 31/08/06 at a cost of GHS10,000

9. They sold some of their furniture on 12/08/13 for GHS8,000

10. New computers and accessories were purchased within 2013 year of assessment for GHS30,000.