Allcan Trading has the following non-current assets at 31 December 2021.

Assets	Cost (RM)	Purchase Date	Depreciation (per annum)
Office equipment	240,000	1 September 2020	Reducing balance 10%
Office equipment	360,000	30 April 2021	Reducing balance 10%

On 1 June 2021, the equipment which was purchased in the year 2020 was traded-in with a new equipment costs RM180,000. Assuming financial year ends at 31 December and the computation of depreciation is based on monthly basis.

Required:

Prepare the following accounts of the office equipment:

a) Office equipment account. (5 marks)

b) Depreciation account. (3 marks)

c) Accumulated depreciation account. (2 marks)

d) Disposal account. (4 marks)