2. Billy, a transporter, purchased a lorry costing RM66,000 on 1 October 2017.He purchased another lorry costing RM85,500 on 1 December 2018. On 30 April 2019 , he sold the lorry bought in 2018 for RM78,000 and bought another lorry costing RM88,500 on the same day. He closes his accounts on 31 May every year. It was his company's policy to depreciate the fixed assets at 20% per annum on monthly basis. Required: Prepare the following accounts for year ending 31 May 2018 and 2019: a. Motor Vehicle Account. (7 marks) b. Depreciation Account. (8 marks) c. Provision for Depreciation Account. (6 marks) d. Disposal of Motor Vehicle Account. (4 marks)