Question on: WAEC Accounting - 1998

The accounting year of Fehintola Ltd. ends on 31st December every year. Pant and Machinery purchased on 1st January, Year 1 N600,000
Depreciation rate per anuum, 10%
Scrap value, N60,000.
Using reducing balance method, what is the depreciation for Yr. 2?
A
N160,000
B
N114,000
C
N60,000
D
N54,000
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Correct Option: B

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