9. A company maintains its fixed assets at cost. Depreciation provision account is prepared using 12% per annum on straight line method for machinery and 15 % for fixtures, using reducing balance method for each proportion of the year. The following transactions took place during the year: 1990 15 January, Bought machinery 940,000, Fixtures 200,000. 1st January Fixtures 600,000 1991 19 October, Bought machinery 920,000 1st December Sold the fixtures bought on 1st January 1990 for $550,000 and the machinery bought on 19 January 1990 for 350,000. You are required to prepare: i. The machinery account ii. The Fixtures account iii. The provision for depreciation iv. The disposal account v. The balance sheet extract