XYZ Ltd operate two production lines. One was installed in April 2017 at a cost of 200,000. The other was installed in February 2019 at a cost of 340,000. They charge depreciation using the straight-line method at a rate of 15% pa for an estimated useful economic life of 5 years, charging a full year in the year of acquisition. As at the year ended 31 Dec 2020, the production manager has filed a report noting that the residual value of the production lines is now expected to be only 5% of original cost. The Directors want to reflect this change in the accounts for the year ending 31 Dec 2020. What should be the depreciation charge for the year? 132,200 140,200 179,000 185,000