Britney Speers's accounting year end is on 31 December. On 31 December 20x8, her business had the following balances: Motor vehicles k 50,000 Allowance for depreciation on motor vehicles 24,500 Motor vehicles are depreciated using the straight line method at a rate of 20% per annum and using the proportionate method of calculating the depreciation charge. The following transactions occurred during 20x9: