Britney Spears’s accounting year-end is on 31 December. On 31 December 2008 her business had the following balances:

Motor vehicles are depreciated using the straight-line method at a rate of 20 percent per annum and using the proportionate method of calculating the depreciation charge.
The following transactions occurred during 2009:
e@ On 31 March, the business traded-in car A in part exchange for another car. The part exchange allowance on the car A was £3,750 and the balance of £5,250 was paid by cheque for the new car (car Z). Car A was originally bought on 1 April 2007 for £10,000 (at cost).
e On 1 May, the business purchased a van for £7,500.
e On 30 September, the business sold vehicle B for £5,100. It was originally bought on 30 June 2007 for £8,000 (at cost).
Required Show the double-entries relating to the motor vehicles, depreciation expense, provision for depreciation and disposal accounts for 2009. Use the blank T-accounts provided below.

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Motor vehicles 50,000 Provision for depreciation on motor vehicles 24,500