On 1 January Year 3, Mary Brown paid 9,200 for furniture and fittings for her office. She depreciated these using the straight line method She estimated that, at the end of 8 years, this residual (scrap) value would be 1,400. On 1 July Year 3, she purchased motor vehicles costing 15,000 for the business. She depreciated the vehicles at the rates of 40% per annum using the reducing balance method. Required: (a) Prepare, for the years ended 31 December Year 3, 4 and 5. (1) Furniture and fittings account (2) Accumulated depreciation of furniture and fittings account (3) Depreciation of furniture and fittings account (4) Motor vehicles account (5) Accumulated depreciation of motor vehicles account (6) Depreciation of motor vehicles account