The cost of plant in use with Hand Sanitizer Ltd (Hand Sanitizer), a manufacturing firm on 1^st April 2018 was GH375,000 against which the accumulated depreciation stood at GH157,500 on that date. The firm provided depreciation at 30% of the diminishing value. On 31^st December 2018 two plants costing GH22,500 and GH18,000 respectively, both purchased on 1^st October 2015, had to be discarded because of damages and had to be replaced by two new plants costing GH30,000 and GH22,500 respectively.

One of the discarded plants was sold for GH12,000, against the other it was expected that GH4,500 would be realisable.

Required to:

Show the relevant accounts in the ledger of Hand Sanitizer for the year ended 31^st March 2019.