Marguerite Guron operators a JUTA Tours business in Portland. The following data was obtained for the year 2013 : Transactions during the year: i) Equipment with book value of $55,000 was sold at a loss of $12,000 ii) Motor vehicle with book value of $80,000 was sold for a profit of $5,000 iii) Depreciation charges for the year was: equipment $25,000, motor vehicle $40,000 Required: a) Write up the equipment and motor vehicle accounts for the year, clearly showing the amount that was purchased during the year b) Write up the equipment and the motor vehicle disposal accounts indicating the selling price for each asset