A company depreciates its plant at the rate of 25 per cent per annum, straight line method, for each month of ownership. From the following details draw up the plant account and the provision for depreciation account for each of the years 2014, 2015, 2016 and 2017. 2014 2016 2017 Bought plant (A) costing $3,600 on 1 January. Bought plant (B) costing $3,840 on 1 October. Bought plant (C) costing S4,800 on 1 September. Sold plant (A) for the sum of $810 on 31 August 2017. You are also required to draw up the plant disposal account and the extracts from the balance sheet as at the end of each year. of 1 D