(0) The cost of machinery in use with a firm on 1 April, 2019 was 250,000 against which a the accumulated depreciation stood at 105,000 on that date; the firm provided depreciation at 10% using reducing balance method for each month of ownership. On 31 December, 2019 two machines costing 15,000 and 12,000 respectively, both purchased on 1 October, 2016, had to be discarded because of damage and had to be replaced by two new machines costing 20,000 and 15,000 respectively. The discarded machines were sold for 8,000 and 3,000 respectively. REQUIRED: Prepare the following accounts for the year ended 31 March 2020: a) Motor vehicles; b) Accumulated depreciation; and c) Disposal of motor vehicles account [14]