b) The following was extracted from the books of Emma. On 1 January, 2021, Motor vehicles at cost Accumulated depreciation on vehicles GH 140,300 85,200 During the year, the following occurred: On 1 February 2021, Motor Vehicle costing GH96,000 was purchased. Motor Vehicle purchased on 1 September 2017 for GH 90,000 was disposed off for 20,000 in the month of March. Oa 6th June, Emma bought a new vehicle costing GH 50,000 Gaga. Motor vehicles are depreciated at 10% per annum on straight line basis from the month of purchases to the month of sale. Required: Prepare the following account for the year ended 31 December 2020. i) Motor Vehicle at cost. ii) Motor Vehicle accumulated depreciation. iii) Disposal account for Motor Vehicle C. (10marks)