Calculation of Property, Plant and Equipment for Balance Sheet

Land and Building Vehicles Total

Cost b/f 100,000 55,000 155,000
Additions 20,000 15,000 35,000
Disposals – (8000) (8000)
Cost c/f 120,000 62,000 182,000

Depreciation b/f 50,000 28,000 78,000
Expense for year 8,000 6,000 14,000
Disposals – (7,000) (7000)
Depreciation c/f 58,000 27,000 85,000

What amount should be recorded in the statement of financial position for PPE at the end of the year?

There are no list of answers, but I think the answer 97,000. Am I right? I’m a little bit confused.