QUESTION $1$

Berjasa Enterprise, a cleaning service company, commenced trading on $1$ January $2013.$ During the three years to $31$ December $2015,$ the company bought and sold motor vehicles for use in the business as follows:

$\backslash$table$[[\backslash$table$[[$Date of$],[$Purchase$]],\backslash$table$[[$Registration$],[$Number$]],$Cost $($RM$),\backslash$table$[[$Date of$],[$Disposal$]],\backslash$table$[[$Disposal$],[$Proceeds $($RM$)]]],[1$ February $2013,$J $548,12,000,12$ April $2015,6,000],[4$ May $2014,$WGM $5835,14,000,,],[12$ March $2015,$DAJ $9429,16,000,,]]$

The firm provides for depreciation of its motor vehicles at the rate of $20\%$ per annum of the straight line basis, with no residual value.

A full year's depreciation is provided for motor vehicles bought before $1$ July but no depreciation is provided in the year of disposal.

Required:

Prepared in the books of Berjasa Enterprise for the period $1$ January $2013$ to $31$ December $2015,$ balancing the accounts each year, the following:

a$)$ Using the straight line basis for depreciation:

$($i$)$ Motor Vehicles Account

$($ii$)$ Provision for Depreciation Account

$($iii$)$ Motor Vehicles Disposal Account

b$)$ Using the reducing balance basis for depreciation at the rate of $25\%$ per annum:

$($i$)$ Provision for Depreciation Account

$($ii$)$ Motor Vehicles Disposal Account