Yeates Ltd has the following balances on its accounts in respect of machinery and its depreciation:

31 December 2011: Machinery £21,000, Provision for depreciation of machinery £8,600.

The firm then makes the following purchases of machinery:

Machinery is depreciated using straight line at a rate of 25% on cost and is provided on a monthly basis. On 31 March 2015, machinery purchased for £6,000 on 1 July 2011 is sold for £300.
Show the following:

(a) Machinery at cost account for the years ended 31 December 2012 to 2015

(b) Provision for depreciation of machinery account for the years ended 31 December 2012 to 2015

(c) Machinery disposal account for the year ended 31 December 2015

(d) Statement of financial position extract for machinery as at 31 December 2015.

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2012 Jan 1 2012 Jun 30 2013 Mar 31 2014 Sep 30 10,000 12,000 16,000 20,000