Gold construction cc depreciates its plant at a rate of 25% per annum, straight-line method, for each month of ownership. The following additions were made and the financial year ends 31 December.

01 January 2014 Bought plant costing N$2 600 by cheque

01 October 2014 Bought plant costing N$2 100 by cheque

01 September 2016 Bought plant costing N$2 800 cash 31 August 2017 Sold for the sum of N$810 which had been bought for N$2 600 on 01 January 2014.

You are required to draw up the following:

a) Plant account for each of the years 2014; 2015; 2016 and 2017. (10 marks)

b) The provision for depreciation account for each of the years 2014; 2015; 2016 and 2017 (14 marks)

c) Plant disposal account for the year. (4 marks)