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Ans. 1)

Under Sum of Year Digit Method,

Sum of the years = 6 + 5 + 4+ 3 +2 + 1 = 21

Net Value of the Asset = Rs. (136000-10000) = Rs. 126000

Depreciation for the 1st year will be = 126000 * 6/21 = 36000

Depreciation for the 2nd year will be = 126000 * 5/21 = 30000

Depreciation for the 3nr year will be = 126000 * 4/21 = 24000

same like above,

Depreciation for the fourth year will be = 126000 * 3/21 = 18000