1.

     Cost of a machine = ` 500000 Salvage value = ` 20000 Useful life = 5 years Depreciation for the last year using the sum of digits method will be

A.  ` 32000                                   
B.  ` 20400
C.  ` 34000                                   
D.  ` 27200
Answer» B.  ` 20400


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