A firm acquired two motor vehicles, details of which are as follows: Registration number Date of purchase Cost price WMT3146 31 May Year 2 RM120,000 WLA7360 1 February Year 3 RM180,000 The firm prepared accounts annually to 31 December and provided depreciation for motor vehicles on a reducing balance method at a rate of 20% per annum with full year depreciation. Required: Show extracts of the following for years ended 31 December Year 4 and 31 December Year 5: (i) Income Statement (extract) (ii) The non-current assets section of the Balance Sheet (9 marks) (6 marks)