Duch turns to be presente en estat en van de rest van de metodo whebe end of every month. As of June 30, 2017, boke of the women shown on the balance to be SA $11.40 C 12.40 OD 10

solution:-

Calculation of depreciation as per straight line method is below

Depreciation for the year = (Cost - residual value)/ usefull life of the asset

Here as per the question

cost of asset = $11,400

usefull life = 5 years

residual value = nil

So, depreciation for 12 months = $11,400 / 5 = $ 2,280

And hence depreciation for the period from january 1st to 30th june (6 months ) = $2,280/2 = $ 1,140

So, Book value of equipment as on 30th june 2017 = Cost - Depreciation (6 month)

= $11,400 - $ 1,140

= $ 10,260

Hence the option no (D) with $10,260 is the correct answer.