per cent per annum by the reducing balance method. On 1 June 20-8 the van was sold for £3,000 cash. Final accounts are prepared to 31 May each year.

You are required to write up for the years 20-5, 20-6, 20-7, 20-8 and 20-9:

(a) G@) motor van account

(ii) provision for depreciation account

(iii) disposal account

(b) show the relevant extract entries in the profit and loss accounts

(c) show the relevant extract entries of the balance sheets.