The table below show a list of fixed assets purchase by Belta Construction Limited located at 37 Hagley Park Road Kingston 11, as at December 31, 2022. The directors are requesting that a Fixed Assets Register using appropriate template is created and maintained for all Motor vehicles on the books as at December 31, 2022. The policy states that a full year depreciation is to be calculated on the cost price of all assets on the books irrespective of the month of purchase in each financial period using a rate of 20 % per annum.

Schedule of Fixed Assets Purchase (Motor Vehicles)

Date of Purchase	Details	Cost$	Department Assigned
March 2019	Ford Truck	3,500,000	Sales
July2019	Toyota Corolla	2,640,000	Accounts
February 2020	Nissan Pick up	3,400,000	Production
June 2020	Honda Accord	2,850,000	Human Resource
April 20 21	Ford Fl20 Pick up	3,720,000	Sales
August 20 21	Nissan Path finder van	2,590,000	Sales
January 20,2022	Toyota Prado	5,600,000	Marketing
May 15,2022	Honda CRY	4,700,000	Accounts
September l 8,2022	Nissan Pickup Truck	6,400,000	Sales

Required:

Prepare the fixed assets ledger accounts for the period 2019 to December 31, 2022

1. Prepare the Provision for depreciation account for the period 2019 to December 31,2022
2. Prepare the Fixed Asset Register for the period 2019 to December 31, 2022, which must be reconciled with the General Ledger as at that date.
3. The Ford Truck purchased on March 2019 was temporary out of service and the manager agreed to transfer the Ford 150 pickup truck purchase ApriI 2021 as a temporary replacement. Draft and prepare a suitable documentto show the transfer of this assets.