=+In the accounts for the Trading Year to 31st December, 1961, depreciation at the rate of 20%

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=+In the accounts for the Trading Year to 31st December, 1961, depreciation at the rate of 20% per annum is to be written off the Motor Vehicles.

Show the above transactions in the ledger of A. James and the Balance Sheet entry at 31st December, 1961.

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