On 31 March 2019 Dixie's business traded-in a machine (a Z-15 model) which was originally purchased on 1 April 2016 for $19000.Dixie had depreciated the Z-15 at 10 per cent per annum using the straight-line method. Dixie part-exchanged the Z-15 for a newer model (the Z-18). The vendor's list price for the Z-18 was $32000 but Dixie only paid $20000 plus the trade-in full settlement.

Required: Please show the following with workings:

(a) Machinery Account, (b) Depreciation Expense Account, (c)Accumulated Depreciation Account,(d) Disposal Account and (e)Profit and Loss account for the financial year to 31 March 2019