The financial year of a business finishes on 31 December. Its machinery is depreciated on a monthly basis. The straight-line method is applied at $10\%$ per annum. A machine with a cost of $12000$ was purchased on 1 January 2019 and disposed of on 31 March 2020. Which entries for this machine were entered in the provision for depreciation of machinery account for the year ended 31 December 2020?
- Adebit side $300$, credit side $1500$
- Bdebit side no entry, credit side $1200$
- Cdebit side $1200$, credit side no entry
- Ddebit side $1500$, credit side $300$