The list of balances at 30th April 2021 extracted are given below:

Rs
Office equipment at cost 500,000
Fixtures and fittings at cost 225,000
The above non-current asset items were acquired on the 5 th September 2019.
During the year 30th April 2022, the following transactions occurred:
(i) Office equipment costing Rs300,000 (acquired in 2019) was disposed for
180,000 on the 15th March 2022.

(ii) Fixtures and fittings costing Rs125,000 was sold for 65,000 on the 20 th
December 2021.
(iii) Fixtures worth Rs150,000 were acquired on 1 st March 2022, paying by
cheque.

Depreciation policy:
- Office equipment: Depreciate using Reducing balance method at 20% per
annum (full in the year of acquisition and none in the year of disposal)
-
- Fixtures and fittings: Depreciate using straight line method at 20% per annum,
pro-rata.
Assume a 30day month
Required:
Prepare the following ledger accounts for the year ended 30 th April 2022:
(i) Office equipment;
(ii) Fixtures and fittings;
(iii) Accumulated depreciation account – Office equipment
(iv) Accumulated depreciation account – Fixtures and fittings
(v) Disposal account – Office Equipment
(vi) Disposal account- Fixtures and fittings