The Statement of Financial Position of Sunflower Enterprise as at 30 June 2020 shows the following information: Vehicles at cost (-) Accumulated depreciation RM 618,500 324,260 294,240 The following transactions took place during the year ended 30 June 2021: (1) Purchases of vehicles (by cheque): 30 September 2020 Delivery van: RM86,000 31 October 2020 Sales manager's car: RM107,000 28 February 2021 Lorry: RM40,000 (2) Sales of vehicles: 31 October 2020 Car RM3,000, originally cost RM28.000 31 December 2020 Tractor RM5,400, originally cost RM24,000 31 March 2021 Van RM4,200 originally cost RM19,000 The car was originally purchased on 1 July 2016, the tractor on 30 November 2017 and the van on 1 April 2018. The company's policy is to provide depreciation at a rate of 20% per annum on cost using yearly basis in the year of acquisition and none in the year of disposal. (11) Accumulated depreciation for vehicles account. (7 marks)