(a) Sharon started a business on 1 April 2022. She chose 31 December as her annual accounting date and her first accounts covered the period from 1 April 2022 to 31 December 2022. During this period she bought plant and machinery as follows:

She claims maximum capital allowances in all chargeable periods. Prepare a capital allowances computation for the nine months to 31 December 2022.

(b) Sharon’s acquisitions and disposals of plant and machinery during the year to 31 December 2023 are as follows:

Prepare a capital allowances computation for the year to 31 December 2023.