1. Depreciation on machine sold in 2004-2005.
Depreciation @10% on straight line method from 2000-2001 to 2003-2004 =
(Rs.2800 x 10% = 280 x 4) = Rs.1120
2. As dates of purchase and sale of machines is not given, depreciation on all machines is charged for the full year in the year of purchase and no depreciation is charged in the year of sale.
3. Depreciation charged during 2004-2005.
Cost of machinery available in 2004-2005 (52590+2480-2800) = Rs.52270
Depreciation @ 10% on Rs.52270 = Rs.5227