Johari Tours commenced business on 1 January 2017. On that date a motor vehicle waspurchased for Shs. 3,000,000 in cash. On 1 January 2018, another motor vehicle was purchased for Shs. 4,000,000 in cash. Johari Tours provides depreciation at the rate of 25%per annum on a straight-line method.

following accounts needed:

i.The Motor vehicle a/c.

ii.The Provision for Depreciation A/c for three years ended 31 December 2018.