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32.10 The plant and equipment account in the records of a company for the year ended 31 December 20X6 is shown below.
The company's policy is to charge depreciation on the straight line basis at 20% per year, with proportionate depreciation in the years of purchase and sale.
What should be the charge for depreciation in the company's statement of profit or loss for the year ended 31 December 20X6?
A $184 ,800
B $192,600
C $191,400
D $184,200
答案：B
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