An item of plant and equipment was purchased on 1st April 2011 and for $100000.At the date of acquisition its expected useful life was 10 years.depreciation was provided on a straight line basis,with no residual value.on April 1st 2013,the asset was revalued to 95000.on 1st April 2014,the useful life of the asset was reviewed and the remaining useful life reduced to 5 years,a total useful life of 8 years.calculate the amounts that would be included in the statement of financial position for the asset and provision for accumulated depreciation at 31st march 2015