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8.1 A car was purchased by a newsagent business in May 20X0 for:
The business adopts a date of 31 December as its year end.
The car was traded in for a replacement vehicle in August 20X3 at an agreed value of $5,000.
It has been depreciated at 25% per annum on the reducing balance method, charging a full year's depreciation in the year of purchase and none in the year of sale.
What was the profit or loss on disposal of the vehicle during the year ended December 20X3?
A Profit: $718
B Profit: $781
C Profit: $1,788
D Profit: $1 ,836
答案：B
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