10. Arshad Bilal Cheema had the following balances on 1 January 2005: Motor Vehicles at cost, Rs 2,400,000 Provisions for Depreciation on Motor Vehicles, Rs 1,100,000 In March 2005, he sold one vehicle that had a cost of Rs 400,000 and accumulated depreciation of Rs.180,000 for Rs 250,000. In May 2005, he bought two new vehicles at a cost of Rs 780,000. In April 2006, he sold two vehicles that had a total cost of Rs 900,000 and a book value as at 31.12.2005 of Rs 350,000 for Rs 560,000. In July 2006, he bought two more vehicles for Rs 1,100,000 He does not provide any depreciation in the year of sale, but provides depreciation on proportionate basis in the year of purchase. Depreciation rate is 20% on cost. Show all the relevant ledger accounts in his books for 2005 and 2006