Reuther leases second-hand cars. He started business on 1 January 2018 and has decided to depreciate the cars on a straight line basis at 25% per annum on cost at the year-end. During the years 2018 to 2020 the following purchases and sales of cars took place: 2018 Acquired 20 Toyota Auris at a cost of $18,600 each 2019 Purchased 6 Toyotas for a total cost of $108,600 2020 Traded-in two of the cars acquired in 2018 and received an allowance of $9,000 cach which was set against the purchase of a further two cars costing $19,800 cach 2021 Replaced 15 cars purchased in 2018 with another 15, cach of which cost $21,000. A trade-in allowance totalling $48,000 was received. Reuther prepares accounts to 31 December each year. Required: Prepare a vehicle account, an accumulated depreciation account, a depreciation expense account and a disposals account for the ars 2018 to 2021.