Referencing Styles : APA REQUIRED : 1. As an SBE, Dextress has elected to adopt the simplified depreciation regime. Using Microsoft EXCEL prepare a SBE Depreciation Schedule showing the calculation for depreciation for the current year and the closing pool balance as at 30 June 2015. Assume that Dextress had an opening balance of their general small business pool of $30,000 at 1 July 2014. Total = 5 marks Additional Comments:  Above acquisition costs are shown GST-exclusive.  Dextress Hair purchased a Mercedes Sedan on 1 November 2012 for a GST-inclusive cost of $44,000. The vehicle is currently included in the opening balance of their general small business pool and was exclusively used for business purposes. The car was sold on 30 May 2015 for $22,000 (GST-inclusive).  The new Hyundai Santa Fe motor vehicle was acquired on 1 June 2015 under a finance lease arrangement. The car is used exclusively for business purposes. The lease is for 5 years and monthly lease payments are $400.