The balance in the equipment account and the accumulated depreciation account as at 31 December 2017 for TYNet Ltd are shown as follows:

Equipment (cost) RM450,000

Book value RM331,900

On 1 February 2018, new equipment was purchased at the cost of RM55,500 from Crystal Ltd. Equipment at the cost of RM89,500 and accumulated depreciation of RM32,200 (as at 31 December 2017) were sold at RM64,000 on 1 April 2018. The company depreciates new equipment at full amount in the year of purchase at 12% per annum, using the straight line method. No depreciation is charged in the year it is disposed. You are required to prepare the equipment account, accumulated depreciation account and disposal account for the year ended 31 December 2018.