Fixtures and fittings		Plant and machinery
						/		/
		Cost at 1 January 2020				562,000		375,000
		Accumulated depreciation at 1 January 2020				337,200		75,000
		Dillinger depreciates as follows:
		Fixtures and fittings				20% annually straight line
		Plant and machinery				10% annually straight line
		Dillinger expenses depreciation from the month of acquisition to the month of disposal.
		During the year ended 31 December 2020, the following transactions relating to noncurrent assets occurred:
		Fixtures and fittings:
		An item of fixtures and fittings was acquired for /55,000 on 1 April 2020. Installation costs of /8,000 were also incurred to bring the asset to working condition.
		Plant and machinery
		An item of plant and machinery that originally cost /73,000 and with accumulated depreciation of /24,820 at 1 January 2020 was traded in on 31 August 2020 against a new machine that cost /82,000.
		A trade-in value of /47,300 was obtained.
		Prepare the following ledger accounts for Dillinger for the year ended 31 December 2020:
1.		Fixtures and Fittings cost account;							2
2.		Fixtures and Fittings accumulated depreciation account;							3
3.		Plant and Machinery cost account;							3
4.		Plant and Machinery accumulated depreciation account;							5
5.		Plant and Machinery disposal account.							2