Simon has a business selling office stationery. On 1 January 2019 he owned two delivery vehicles which had been purchased on 1 January 2018. Delivery vehicle A had cost $30000 and delivery vehicle B had cost $25000. Simon uses the straight-line method for depreciating the delivery vehicles. A rate of 20% per annum on cost is used, with the rate being applied for each part of the year for which the delivery vehicles are owned. Due to a decline in business, delivery vehicle B was sold on 31 March 2020 and a cheque for $10350 was received. Delivery vehicle A was still in use at the end of 2020. Simon's sister Yasmin is also in business and depreciates her delivery vehicles by the reducing balance method. Simon is considering whether to apply the reducing balance method of depreciation to his delivery vehicles.