which statement of account to adjust - Two vans which were purchased on 1 January 2019 costing at RM210,000 have been wrongly classified as selling and distributions cost since the date of purchase. Both vans were used for distribution of goods to customers and meet the definition of property, plant and equipment and should be recorded in accordance with MFRS 116 Property, Plant and Equipment. The vans have useful lives of 10 years. Depreciation of the vans is based on straight line method and to be calculated on yearly basis