Mr. Cheong Aik, a contractor of Aik Cheong Construction had three lorries on 1 June 2017, the details of which are as follows: Date of purchase 1 March 2014 30 November 2014 1 March 2017 Registration No. DDA 4545 DDB 2143 DDE 1252 Cost (RM) 58,000 65,700 85,000 During the year ended 31 May 2018, the following transactions took place: a On 31 January 2018, DDE 1252 was involved in a major accident and had to be written off. The insurance company agreed to pay RM55,000 by cheque. b. DDA 4545 was traded in for a new lorry, DDF 5678 on 1 March 2018. The purchase price of the new lorry was RM60,000. The trade-in value was RM13,500 and the remaining balance was paid by cheque. C. DDB 2143 was sold on 1 April 2018 for cash RM21,500. d. On 1 April 2018, the company bought a new office equipment for RM67,800 from Ah Hoe Equipment. The compay incurred RM1,200 for the cost of painting the business name on the equipment. All payments were made by cheques Additional information: Aik Cheong Construction provide policy for depreciation of lorries at 20% per annum using straight line method based on monthly basis. While ofice equipment was provided 10% per annum using reducing balance method on yearly basis Note: All calculations must be rounded up to nearest RM Required: For the year ended 31 May 2018, you are required to prepare the following: i. Lorries and Office equipment account. (5 points) ii. Accumulated depreciation - Lorries and Office equipment accounts. (22 points) ii. Disposal of Lorries account. (3 points)