The following assets data was provided by Delta Company itd as at 30 September, 2021. ASSET Land Buildings Motor vehicles Plant and machinery Furniture and fittings Patents Trade marks Computers Furniture Computer Computer Patents Machinery COST Sh.'000' 400,000 1,200,000 800,000 300,000 Asset 200,000 Motor vehicle 1.5.2022 Motor vehicle 1.4.2019 1.9.2022 1.4.2022 1.7.2018 1.7.2022 1.3.2017 30,000 20,000 400,000 Computers Transactions during the year ending 30th September, 2019 Asset Cost Date of Date of purchase disposal Building Motor vehicles Plant and machinery Furniture and fittings Sh.'000' 12,000 4,300 200 200 300 150 300 ACC. DEPRECIATION Sh.'000' 360,000 320,000 80,000 Straight line Straight line Straight line Straight line 60,000 110,000 1.6.2022 1.2.2022 Reducing balance method 1.12.2021 Method of providing for depreciation NET BOOK VALUE Land was professionally re valued to sh. 1,500,000,000 Sh.'000' 400,000 840,000 480,000 220,000 140,000 A vehicle bought on 1.4.2021 for sh. 4,000,000 was given in part exchange for another vehicle costing sh. 6,000,000. The part-exchange value was agreed at sh. 2,300,000. Difference paid by cheque. 290,000 Sales proceeds Rate p.a Sh.'000' 1,100 80 90 2.5% 20% 15% 10% (residue value 10% of cost) 30% The company provides a full year's charge in the year of acquisition and non in the year of disposalw Required (a) provision for depreciation accounts for each asset. b)Assets disposal account (20 marks) C) Property plant and machinery movement schedule