The financial year end of John ends on $31$ December. On $1$ January $2022,$ he purchased ten cars at a cost of $$7500$ each. On $31$ December $2023,$ two of the ten vehicles were sold for $$5000$ each. His policy is to use the reducing balance method at a rate of $25\%,$ charging a full year's depreciation in the year of purchase but none in the year of sale.

Required:

$(1)$ Motor vehicles account for the years $2022$ and $2023.$

$(2)$ Provision for depreciation on motor vehicles for the years $2022$ and $2023.$

$(3)$ Motor vehicle disposal account for $2023$