Depreciation calculation requires timing details for pro-rata adjustment Steps:

• Calculate NBV of original machines at start of year 3: each $25,000 × 0.8² =$16,000 (total $32,000 for two).
• One machine sold at $16,000 NBV, implying sale before year 3 depreciation on it (no depreciation on sold asset).
• Remaining old machine NBV $16,000; new machine added at$30,000 cost.
• Depreciation at 20% reducing balance on assets owned at year-end, but purchase/sale timing during year 3 unspecified, so pro-rata portion for new machine (and any partial for sold) unknown. Not enough information.

Final answer: Not enough information.