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On 1 January, the owner of a business purchased a new machine. All non-current assets are depreciated by 25% per annum.

During the year, the following payments were made in respect of the machine. 

A charge of $5100 for these items was included in the draft statement of profit or loss for the year
ended 31 December.

By how much was the draft profit for the year understated?

1 ) 

$300

2 ) 

$450

3 ) 

$750

4 ) 

$850

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