On March $10,2023,$ Bonita Limited sold equipment that it bought for $$229,440$ on August $20,2016.$ It was originally estimated that

the equipment would have a useful life of $12$ years and a residual value of $$19,200$ at the end of that time, and depreciation has been

calculated on that basis. The company uses the straight$-$line method of depreciation and prepares its financial statements under IFRS.

$($a$)$

Calculate the depreciation charge on this equipment for $2016$ and for $2023,$ and the total charge for the period from $2017$ to

$2022,$ inclusive, under each of the following six assumptions for partial periods: $($Round answers to $0$ decimal places, eg$.5,275.)$

Depreciation is calculated for the exact period of time during which the asset is owned. $($Use $365$ days for your base$)$

Depreciation is calculated for the full year on the January $1$ balance in the asset account.

Depreciation is calculated for the full year on the December $31$ balance in the asset account.

Depreciation for a half year is charged on plant assets that are acquired or disposed of during the year.

Depreciation is calculated on additions from the beginning of the month following their acquisition and on disposals to

the beginning of the month following the disposal.

Depreciation is calculated for a full period on all assets in use for over half a year, and no depreciation is charged on

assets in use for less than half a year. $($Use $365$ days for your base.$)$

$

$

$2017-2022$

$2016$