Dora Johari started her transport business on 1 July 2015. She purchased the following vehicles on the same day: Pickup at Sh.4,500,000. Lorry at Sh.6,000,000. Lorry at Sh.15,000,000.   KZ 414A KB 410C KD 300B Year 2016: - 1 January  30 June  30 September.  KL 330A KE 111B KG 200A Pickup at Sh.3,600,000. Lorry at Sh. 12.000.000. Lorry at Sh.18,000,000. Year 2017:  Disposed KZ 414A for Sh.3,600,000 cash on March. Disposed KL 330A for Sh.2,250,000 cash on 1 July.  Traded-in KB 410C with KH 275D costing Sh.7,500,000. The dealer requested Dora Johari to pay an additionall Sh.3,000,000 in cash. The trade-in transaction was completed on 30 June 2017. Dora Johari provides depreciation at the rate of 20% per annum on cost on a pro-rata basis. Required: For each of the years ending 30 June 2016 and 30 June 2017, prepare: (i) Motor vehicles provision for depreciation account. (i) Motor vehicles disposal account.