The Question D. Limited makes its accounts on 30 June every year. On 1 July 2018, the company's balance sheet included the following figures for non-current assets: Cost Accumulated Depreciation Sh. Sh. '000' '000' Land 40,000 Nil Buildings 22,000 8,000 Plant and machinery 16,000 6,000 Motor vehicles 6,000 2,000 The company's policy is to charge depreciation at the following rates: Land Buildings Rate Nil 2% on cost Plant and machinery 15% on cost Motor vehicles 20% on cost A proportionate charge is made in the year of purchase, sale or revaluation of an asset. During the year ended 30 June 2020, the following transactions took place: 1. On 1 January 2019, the company decided to adopt a policy of revaluing its buildings. A professional valuer engaged for this purpose revalued the buildings at Sh.34 million. 2. On 1 January 2019, a plant that had cost Sh.3 million was sold for Sh. 2500,000. Accumulated depreciation on this plant amounted to Sh.700,000. A new plant was then purchased at a cost of Sh.4 million. 3. On 20th April 2020, the business purchased anew motor vehicle costing sh.3600,000. Required: (a) The following ledge accounts to record the above transactions: 1. Asset account 2. Provision for depreciation account 3. Disposal account 4. Revaluation account (Total 50 marks)