Patrick prepares accounts to 31 August each year. The written down value of his main pool of plant and machinery after deducting capital allowance s for the year to 31 August 2016 was £1,900. There were no acquisitions during the year to 31 August 2017 but an item of plant that had been acquired for £3,000 in 2013 was sold in May 2017 for £1,250.
Prepare a capital allowances computatio n for the year to 31 August 2017 , assuming that maximum allowances are claimed.