Blue Sea Limited makes its accounts on 30 June every year. On 1 July 2021, the company's balance sheet included the following figures for non-current assets: Cost Accumulated Depreciation Sh. Sh. 000 000 Land 20,000 Nil Buildings 11,000 4,000 Plant and machinery 8,000 3,000 Motor vehicles 3,000 1,000 The company's policy is to charge depreciation at the following rates: Rate Land Nil Buildings 10% on cost Plant and machinery 25% on cost Motor vehicles 25% on cost A proportionate charge is made in the year of purchase, sale or revaluation of an asset. During the year ended 30 June 2022, the following transactions took place: 1. On 1 January 2022 the company decided to adopt a policy of revaluing its buildings. A professional valuer engaged for this purpose revalued the buildings at Sh.17 million. 2. On 1 January a plant that had cost Sh.1.5 million was sold for Sh.250,000. Accumulated depreciation on this plant on 30 June 2021 amounted to Sh.1.15 million. A new plant was then purchased at a cost of Sh.2 million. 3. On 1 April 2022 a new motor vehicle was purchased for Sh.150,000 Part of the purchase price was settled by exchanging another motor vehicle at an agreed value of sh.60,000 The balance of Sh.90,000 was paid in cash. The vehicle which was given in part exchange had cost Sh.100,000 and had a net book value of Sh.50,000 as at 30 June 2021 Required: (a) The following ledge accounts to record the above transactions: (i) Buildings account. (ii) Provision for depreciation: Buildings. (iii) Plant and machinery account. (iv) Provision for depreciation: Plant and Machinery. (v) Motor vehicles account. (vi) Provision for depreciation: Motor vehicles. (9 marks) (b) Property, plant and equipment movement schedule for the year ended 30 June 2022. (6 marks