The trend for depreciation of both the plant and equipment would be a decreasing

trend over time. The depreciation of both the plant and equipment would be higher in
the earlier years and would decrease in later years.

The company is most likely using the straight-line method of depreciation for both the
plant and equipment. In the straight-line method, the same amount of depreciation is
charged each year over the useful life of the asset.

For the plant, the annual depreciation would be calculated as follows: Annual
depreciation for plant = (Cost of plant - Scrap value of plant) / Useful life of plant =
(4000000 - 0) / 20 = 200000 per year

For the equipment, the annual depreciation would be calculated as follows: Annual
depreciation for equipment = (Cost of equipment - Scrap value of equipment) / Useful
life of equipment = (1500000 - 0) / 5 = 300000 per year

So, the annual depreciation for the plant would be $200,000 per year and the annual
depreciation for the equipment would be $300,000 per year.

After three years, when the company again makes capital expenditure on plant and
equipment, the depreciation for the new plant and equipment would also be calculated
using the straight-line method. Similarly, when the company makes the third
expenditure on plant and equipment in the seventh year, the depreciation for the new
plant and equipment would also be calculated using the straight-line method.