$$ All the motor vans were purchased on $1$ April $2018.$ Depreciation has been, and is to be$,$ provided

at the rate of $20\%$ per annum on cost from the date of purchase to the date of sale. On $31$ March

$2021$ one van, which had cost KES$900,000$ was sold for KES $550,000$ as part settlement of the price

of KES$800,000$ of a new van, but no entries with regard to these transactions were made in the

books.