5. Nushirwan Arif Abdul Rauf Sdn. Bhd., a construction company in Manir, Kuala Terengganu commenced the business on 1 January 2015. During the five years to 31 December 2019, the company bought and sold motor vehicles for use in business as follows: Registration no. Date of disposal Disposal proceeds (RM) 15 May 2017 18,700 TAA701 Date of purchase 12 Jan 2015 7 June 2017 25 Feb 2019 Cost (RM) 50,000 85,000 120,000 TBA771 TCBA777 The company charge depreciation of its motor vehicles at the rate of 20% per annum on cost with no residual value. A full year's depreciation is provided for motor vehicles bought before 1 July but no depreciation is provided in the year of disposal. Required: Prepare the following accounts, for the period of 1 January 2015 to 31 December 2019: (1). Using the straight line method of depreciation a). Motor Vehicles Account; b). Provision for Depreciation Account; c). Motor Vehicles Disposal Account (ii). Using the reducing balance method of depreciation a). Provision for Depreciation Account; b). Motor Vehicles Disposal Account