Joanne started a business on 1 May 2016, preparing accounts to 31 December each year. Her first

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Joanne started a business on 1 May 2016, preparing accounts to 31 December each year. Her first accounts were for the period to 31 December 2016 . During this period and during the year to 31 December 2017 she bought and sold plant and machinery as follows:

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