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Financial Statements - SPL

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Does anybody know how to work out the Depreciation for cost of sales when

Land & Buildings cost - £125,500
Accumulated depreciation - £15,000
Plant & Equipment cost - £40,000
Accumulated depreciation - £14,400

Land which is not depreciated is included in the trial balance at £50,500,000. It is to be revalued at £60,000,000.

Depreciation is apportioned ;

Cos of sales -50%
Distribution - 20%
Amin Expense - 30%

Please could anyone explain how to work out the Cost of sales depreciation

Thank you

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