Northeast Drycleaning Service Ltd has the following accounts on 31 May 20x8. Machinery and plant Allowance for depreciation on motor vehicles 500,000 400,000 On 31 December 20x7, half the machinery and plant was sold for 190,000 cash. The disposed machinery and plant was originally purchased on 1 January 20x2. New machinery was purchased for cash on 20 April 20x8 for 900,000. The machinery and plant are depreciated at 10% on the straight line method. The business's policy is to charge a full year's de- preciation in the year of acquisition and in the year of disposal, i.e. no allowance is made for parts of the year. REQUIRED: 1. Show the double-entries in Northeast Drycleaning Ser- vice Ltd relating to machinery and plant, depreciation ex- pense, allowance for depreciation, and disposal accounts. 2. Show the relevant SFP extract on 31 May 20x8.