3. At 1 January Year 5, Zaman Bhd. owned the following assets and had made provision for depreciation as follows: Cost price Provision for (RM) Depreciation (RM) Motor Vehicles (acquired within the previous 5 years) 83,200 24,230 Handling Equipment (acquired within the previous 4 18,600 9,600 years) In the year ended 31 December Year 5, a further motor vehicle costing RM6,500 and additional handling equipment costing RM1,800 were purchased. During the year ended 31 December Year 6, a motor vehicle originally purchased for RM5,500 in Year 2 was sold for RM800, and handling equipment costing RM2,000 in Year 3 was sold for RM600. Zamasiman' basis of depreciation is as follows: Motor Vehicles - at 20% per annum by the straight line method Handling Equipment - at 25% per annum by the straight line method A full year's depreciation is provided in the year of acquisition of the asset. It is the company's practice not to provide the usual depreciation in the year of disposal of any asset but to make the adjustment through the Disposal of Assets Account. Required: Show the following accounts for the two years ending 31 December Year 5 and 31 December Year 6 respectively: a). Motor Vehicles Account; b). Handling Equipment Account; c). Provision for Depreciation of Motor Vehicles Account; d). Provision for Depreciation of Handling Equipment Account; f). Disposal of Handling Equipment Account