prepare the t- accounts for both plant and equipment and accumulated depreciation account

2020 (8000) 5,250 2019 (8000) 7,350 2,310 630 630 2,730 525 420 525 630 210 315 Sales (all on credit) Cost of goods sold Doubtful debts expense Interest expense Salaries Depreciation Loss on sale of plant Cash Inventory Accounts receivable Allowance for doubtful debts Land Plant Accumulated depreciation Bank overdraft Accounts payable Accrued salaries Long-term loan Share capital Dividends paid Retained earnings - balance at 30 June 2019 70 3,780 5,600 560 3,150 2,100 490 3,360 5,250 735 3,150 1,890 630 29 4,200 462 2.240 3,990 378 1,470 2,800 2,800 350 3,618 Additional information: - plant with a carrying value of $70 000 (original cost $420 000 and accumulated depreciation of $350,000) was sold during the year. new plant was acquired during the year - dividends of $350 000 were paid during the year