i）a)

Motor Vehicles
2015 RM 2015 RM
Jan-12 Bank/Cash 50000 Dec-31 Balance c/d 50000
50000 50000

2016 2016
Jan-01 Balance b/d 50000 Dec-31 Balance c/d 50000
50000 50000

2017 2017
Jan-01 Balance b/d 50000 May-15 Disposal Motor Vehicles 50000
Jun-07 Bank/Cash 85000 Dec-31 Balance c/d 85000
135000 135000

2018 2018
Jan-01 Balance b/d 85000 Dec-31 Balance c/d 85000
85000 85000

2019 2019
Jan-01 Balance b/d 85000 Dec-31 Balance c/d 205000
25-Feb Bank/Cash 120000
205000 205000

2020
Jan-01 Balance b/d 205000

b)
Provision of Depreciation
2015 RM 2015 RM
Dec-31 Balance c/d 10000 Dec-31 P & L 10000
10000 10000

2016 2016
Dec-31 Balance c/d 20000 Jan-01 Balance b/d 10000
Dec-31 P & L 10000
20000 20000

2017 2017
Dec-31 Balance c/d 37000 Jan-01 Balance b/d 20000
Dec-31 P & L 17000
37000 37000

2018 2018
Dec-31 Balance c/d 54000 Jan-01 Balance b/d 37000
Dec-31 P & L 17000
54000 54000

2019 2019
 Dec-31 Balance c/d 95000 Jan-01 Balance b/d 54000
Dec-31 P & L 41000
95000 95000

c)
Disposal of Motor Vehicles
2017 RM 2017 RM
May-15 Motor Vehicles 50000 May-15 Cash 18700
Provision of depreciation 20000
Loss on disposal 11300
50000 50000

ii)a)
Provision of Depreciation
2015 RM 2015 RM
Dec-31 Balance c/d 10000 Dec-31 P & L 10000
10000 10000

2016 2016
Dec-31 Balance c/d 18000 Jan-01 Balance b/d 10000
Dec-31 P & L 8000
18000 18000

2017 2017
Dec-31 Balance c/d 31400 Jan-01 Balance b/d 18000
Dec-31 P & L 13400
31400 31400

2018 2018
Dec-31 Balance c/d 42120 Jan-01 Balance b/d 31400
Dec-31 P & L 10720
42120 42120

2019 2019
Dec-31 Balance c/d 74696 Jan-01 Balance b/d 42120
Dec-31 P & L 32576
74696 74696

b)
Disposal of Motor Vehicles
2017 RM 2017 RM
May-15 Motor Vehicles 50000 May-15 Cash 18700
Provision of depreciation 18000
Loss on disposal 13300
50000 50000