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Catherine Rollins owns and operates Catherine's Cutlery, a small business that prepares reports on an annual basis on 30 June. On 30 June 2020 Catherine traded-in a Van that originally cost $36 000 plus GST. As at 30 June 2020 the carrying value of the Van was $21 200. Vic's Vans agreed to a trade-in allowance of $20 000 on the cash purchase of a new Van with a selling price of $35 200 including GST. a. Explain what the carrying value of $21 200 reported on the Balance Sheet of Catherine's Cutlery represents 2 marks b. Complete the Disposal of Van account in the General Ledger as at 30 June 2020. 4 marks c. With reference to your answer in part b., explain why a Profit or Loss on the trade-in of the Van can occur 2 marks d. State the cash amount paid to Vic's Vans to purchase the new Van