A business has purchased the following fixed assets:

Date	Non-current asset	Cost
Jan 2018	Machine #1	15,000
Mar 2018	Delivery van	9,500
Sep 2018	Machine #2	26,000
Feb 2019	Salesmans car	14,400
Jun 2019	Directors car	34,000
Oct 2020	Machine #3	16,200
Mar 2020	Machine #4	20,000
Jun 2020	Lorry	28,700

It is company policy to charge a full years depreciation in the year of purchase no matter when during the year the asset was purchased.

All motor vehicles are depreciated on the reducing balance basis at a rate of 30%. All machines are depreciated on the straight line basis at a rate of 20%.

The business has a year end of 30 June.

You are required to write up the following ledger accounts for the years ending 30 June 2018, 30 June 2019 and 30 June 2020.

Machinery at cost

Motor vehicles at cost

Accumulated depreciation machinery

Accumulated depreciation - motor vehicles

Depreciation expense machinery

Depreciation expense - motor vehicles