A company acquired seven identical equipment for GHC147m on January 1st Year 1 , with an estimated useful life of 5 years and a salvage value of GHC1m each. One of the equipment had been disposed of on January 3td Year 3 for GHC12m. Required: Prepare the Asset A/c, the Provision for Depreciation A/c, the Asset Disposal A/c (to determine the gain or loss) for the relevant years