21.19A Distance Limited owned three lorries at 1 April 2019: Lorry A: purchased on 21 May 2015 for f31,200 Lorry B: purchased on 20 June 2017 for 19,600 Lorry C: purchased on 1 January 2019 for 48,800 Depreciation is charged annually at 20 per cent on cost on all vehicles in use at the end of the year. During the year ended 31 March 2020, the following transactions occurred: (i) 1 June 2019: Lorry B was involved in an accident and considered to be a write-off by the insurance company which paid f10,500 in settlement. (ii) 7 June 2019: Lorry D was purchased for f32,800. (iii) 21 August 2019: Lorry A was sold for f7,000. (iv) 30 October 2019: Lorry E was purchased for 39,000. (v) 6 March 2020: Lorry E was considered not to be suitable for carrying the type of goods required and was exchanged for lorry F. The value of lorry F was deemed to be f37,600. Required: Prepare the ledger T-accounts recording these transactions for the year ending 31 March 2020 and bring down the balances at 1 April