Norma has prepared a set of accounts for the nine-month period to 31 December 2021. The written down value of her plant and machinery at 31 March 2021 was as follows: 

Plant and machinery transactions during the period to 31 December 2021 were: 

There was 50% private use (by Norma) of the Toyota and Saab motor cars. Prepare a capital allowances computation for the period to 31 December 2021.

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Main pool Toyota motor car (50% private use by Norma) 178,400 18,200