Question 6 Oppa Sdn Bhd is in business as haulage contractor. At 1 May 2018 he had three lorries, details of which are as follows:

Lorry registration Number	Date Purchased	Cost(RM)	Accumulated Depreciation to Date(RM)
PHC 1	1 JULY 2015	16000	9000
PED 2	1 JANUARY 2017	21000	8000
LED 3	1 APRIL 2018	31000	6000

During the year to 30 April 2019, the following transactions took place:

(a) PHC 1 was sold on 31 July 2018 for RM3,000 on cash terms. On 1 August 2018, Oppa Sdn Bhd replaced it with a new lorry, registration number PHU4 for which he paid RM35,000 in cash.

(b) On 15 December 2018, the new lorry (PHU4) was involved in a major accident, and as a result was completely written off. Oppa Sdn Bhd was able to agree a claim of RM30,000 with his insurance company. On 1 January 2019 he bought another lorry with registration number HOW5 for RM41,000.

(c) During March 2019, Oppa Sdn Bhd decided to replace the lorry bought on 1 April 2018 (LED3) with a new lorry (JOW6). It was delivered on 1 April 2019, the terms of which were RM20,000 in part-exchange for the old lorry and the balance of RM6,000 to be paid immediately in cash.

Notes: (1) Oppa Sdn Bhd used the straight line method of depreciation based on yearend figures. (2) The lorries are depreciated over a five-year period by which time they are assumed to have an exchange value of RM1,000 each. (3) A full years depreciation is charged in the year of acquisition, but no depreciation is charged if a lorry is bought and sold or otherwise disposed of within the same financial year. (4) No depreciation is charged in the year of disposal. (5) Oppa Sdn Bhd does not keep separate ledger accounts for each individual lorry. Required: Write up the following accounts for the year to 30 April 2019: (a) Lorries account; [8 marks] (b) Lorries disposal account; [6 marks] (c) Accumulated depreciation on lorries account. [6 marks]