Gabriel Enterprises owns a fleet of motor vehicles. The following balances appeared in the general ledger on $01$ March $2021,$ the beginning of the financial year

Vehicles at cost R$900000$

Accumulated depreciation on vehicles R$300000$

Additional information

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On $31$ August $2021,$ a vehicle that cost R$150000$ was sold for R$29000$ cash. The accumulated depreciation on this vehicle was R$120000$ on $01$ March $2021.$

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On $01$ December $2021$ a new vehicle was purchased for R$200000$ cash.

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Deprecation is provided for on vehicles at $20\%$ per annum on the diminishing balance.

Required

Answer the following questions from the information given above.

$3\mathrm{.}1$ Prepare the vehicles column in the Property, Plant and Equipment note attached to the Statement of Financial Position for the year ended $28$ February $2022$ for Swansea Enterprises.

$3\mathrm{.}2$ Prepare the Asset Disposal account in the general ledger.