$($b$)$ Mr$.$ Anuj bought eight Scooters from Bee Motors on $1$st April, $2020$ on the following Hire Purchase agreement terms:Downpayment $10,00,0001$stinstallmentpayableattheendof$1$styear $5,30,0002$ndinstallmentpayableattheendof$2$ndyear $4,90,0003$rdinstallmentpayableattheendof$3$rdyear $5,50,000$Interestischargedattherateof$10\%$p$.$a$.$ Mr$.$Anujprovidesdepreciation@$20\%$p$.$a$.$onthediminishingbalances.On $31$stMarch, $2023,$ Mr$.$ Anuj failed to pay the $3$rd installment, upon which Bee Motors repossessedthreeScooters.BeeMotorsagreedtoleavetheremainingScooterswithMr. Anuj and adjusted the value of the repossessed Scooters against the amount due. The Scooters repossessed were valued at $`3,94,450.$ The balance amount remaining in the vendor's account after the above adjustment was paid by Mr$.$ Anuj after $3$ months with interest @ $18\%$ p$.$a$.$Youarerequiredto:$($i$)$ CalculatethecashpriceoftheScootersandtheinterestpayablewitheach installment.$($ii$)$ PreparetheScootersAccountandBeeMotorsAccount$($uptothefinalpaymentmade$)$ in the books of Mr$.$ Anuj.