Bernard purchased a new motor van on 1 April 2011 for $32,000. Motor vans are depreciated at 25 percent per annum using the reducing-balance method of depreciation. The motor van was sold on 31 March 2014 for $12,000. The business's financial year end is 31 March. Bernard's policy is to provide a full year's depreciation in the year of purchase and the year of sale.

Complete the blowing accounts in Bernard's books of account.

a. Motor van at cost account.

b. Motor van provision for depreciation account.

c. Disposal of non-current assets account.