schedule 100 balance sheet and asset recording

in schedule 100 do we include the asset before depreciation (the actual cost ) or after depreciation?
because I incorporated my business in May 2016 and I had my first accountant filed 2016 and 2017 and he included the incorporation cost(420 CAD) as an asset and he depreciated it in schedule 8 but in the balance sheet, he included the actual price(420) for 2016 and 2017. I had another accountant filed in 2018 he depreciated it as the first accountant did but he recorded it in schedule 100 after depreciation (370). Who is right? thank you