D. Armstrong’s accounts are prepared to 31 December each year. He provides depreciation for his motor vehicles at a rate of 20 per cent per annum using the diminishing balance method.

On 1 January 20-5, Armstrong bought a motor van costing £6,500. On 1 April 20-6 Armstrong purchased a further delivery van costing £7,500. In the year of purchase depreciation is to be calculated according to the number of months owned.

You are required to show your calculations for depreciation, for each vehicle, for the years to 31 December 20-7.