A business sells a van on 31 December 1993 which it bought on 1 January 1991 for 18,000 and has depreciated each year at 25% per annum by the straight line method. It trades this van in for a new one costing 30,000, and pays the supplier 27,600 by cheque. A 2,100 loss B 2,400 profit C 4,500 profit D 4,500 loss
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