Depreciation expenses

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The furniture and fixtures balance of £30,000 relates to the purchases of assets during 2015. The depreciation costs are not included in the trial balance yet. They are required to be calculated on a straight line basis for the full year of 2015, based on a useful life of 8 years and an estimated residual value of £6,000 and to be included in the administrative expenses and accumulated depreciation. Depreciation expenses are:

a. £6,000

b. £5,000

c. £4,000

d. £3,750

e. £3,000

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