Depreciation

agatha co made up its financial statements to 31 Dec each year until 31 dec 20X7 when the company changed its accounting date up to its next financial statements or the fifteen months to 31 march 20X9
Plant and machinery —15% straight line

Plant & machinery cost- $819000
Accumulated depreciation -$360000

During the fifteen months plant purchase.the cost was made up as follows:
Cost ex factory 41200
Delivery 300
Installation costs 800
Construction of foundation 3600
Spare parts for repairs 4000
cost of one year maintenance 2000
____
= 51900
prepare ledger accounts to show balance at 1 January 20X8 and to record the non current asset transaction