Below is the question amd answer, please explain how they 116000 in the first depreciation column

Mallow Inc. had the following stock transactions in Marshmallow skewers at the end of its second year of trading: Beginning inventory was 100 units valued at 5 EUR per unit. Ending inventory was 160 units. Using the information from the third lecture on Juicy Inc., calculate the annual depreciation charge together with the net book value each year using the double declining balance method. Question 2 Mallow Inc. had the following stock transactions in Marshmallow skewers at the end of its second year of trading: Beginning inventory was 100 units valued at 5 EUR per unit. Ending inventory was 160 units. Using the information from the third lecture on Juicy Inc., calculate the annual depreciation charge together with the net book value each year using the double declining balance method. Question 2