Raymond started trading on 1 October 2016. He chose 31 March as his accounting dat e and his first accounts were for the period from 1 October 2016 to 31 March 2017 . His purchases and sales of plant and machinery during the first two accounting periods were as follows:

Required:
Prepare a capital allowances computation for the period to 31 March 2017 and for the year to 31 March 2018.

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1 October 2016 1 October 2016 12 December 2016 18 January 2017 4 February 2017 12 April 2017 12 April 2017 25 November 2017 3 February 2018 Bought machinery Bought motor van (emissions 212g/km) Bought motor car (emissions 173g/km) Bought office equipment Bought motor car (emissions 122g/km) Sold car bought in February 2017 Bought motor car (emissions 130g/km) Sold machinery (cost 11,500 in October 2016) Bought machinery 130,000 16,200 18,600 4,800 9,200 9,600 15,500 8,300 30,000 There was 25% private use (by Raymond) of the motor car purchased in December 2016 but there was no private use of any of the other assets.