Alan's statement of financial position as at 31 May 2021 reported his motor vehicles as follows:

Cost 170,000

Accumulated depreciation 62,000

Net book value 108,000

During the year to 31 May 2022, Alan scrapped a van and part exchanged an old car for a new car. The van had been bought in January 2019 at a cost of RM9,600. The car had been bought in September 2019 at a cost of RM14,400. The part exchange value of the old car was RM8,400, and the total cost of the new car was RM17,610. Alan provides a full years depreciation in the year of purchase of an asset, and no depreciation is charged in the year of disposal. He depreciates motor vehicles at a rate of 25% per annum on a reducing balance basis. Required: Calculate:

a. the profit or loss on disposal of each of the vehicles.

b. the depreciation charge for the year to 31 May 2022 for motor vehicles.

c. the total amount to be reported in the profit and loss account for the year to 31 May 2022 in respect of motor vehicles.