St Chair$$s College is a private college locates in Windsor in Ontario. Its annual financial year ends on December $31.$

The following information relates to the polygraphs $($lie detectors$)$ which the college bought to test and verify whether students cheat during the final examination.

The lie detectors bought were:

Item Date of Purchase Purchase cost $($$$)$

A $2015$ January $1$ $$6,000$

B & C $2016$ July $1$ $$7,200$ each

D $2017$ October $1$ $$7,800$

E $2018$ November $1$ $$14,400$

Because of severe usage during exams, lie detector A was scrapped on March $31,2017$ while lie detector C was sold at $$5,000$ on September $30,2018.$ Depreciation is over $6$ years $($with zero residual value$),$ using the straight$-$line method, polygraphs being depreciated for the proportion of the year that they are owned.

You are required to show:

$1.$ The Polygraphs Account from Jan $1,2015,$ to Dec $31,2018.$

$2.$ The Allowance for Depreciation account from Dec $31,2015,$ to Dec $31,2018.$

$3.$ The Balance Sheet extract $($Fixed Assets portion$)$ from Dec $31,2015,$ to Dec $31,2018.$

$4.$ Dispoal Account of Polygraph A on March $31,2017.$

$5.$ Dispoal Account of Polygraph C on September $30,2018.$

Prepare Account