Anikat purchased a mobile phone from Sagar Mobile Store Rudrapur for Rs 20,000 on 1 April 2021 under the phone loan offer under the hire purchase system. The hire purchase price was paid as follows- On delivery- Rs 5200 At the end of the first year - Rs 3200 At the end of second year - Rs 5000 At the end of the third year - Rs 6600 The rate of interest on cash value is 10 per annum. Depreciation at the rate of 15 percent is charged using the reducing balance method. Prepare necessary accounts in the books of the Hire Vendor