On 1 January 2017 Lae Traders Ltd purchased a delivery vehicle (BBI 100) from Markham Road Motors LTD for K90,000 and paid cash. On 1 July 2019, another vehicle (CAG 039) was purchased from Markham Road Motors LTD for K100,000 and the previous (BBI 100) was traded in for K55,000. The amount owing to Markham Road Motors LTD was paid by cheque on 31st August 2019. The depreciation policy of the company to depreciate vehicles is on a straight-line basis over four years. It allows for a 20% estimated residual value of original cost. From the information provided above, prepare the following accounts up to 31 December 2019: - (a) Motor Vehicle account (b) Accumulated depreciation - Motor Vehicle account (c) Depreciation Expense - Motor Vehicle account (d) Markham Road Motors account