On 1 July 2025, Weiland Pty Ltd owned several farming vehicles that had cost a total of \($155\) 000. Accumulated depreciation on these vehicles to 1 July 2025 amounted to \($73\) 000.

On 30 September 2025, Weiland Pty Ltd acquired a new delivery vehicle and traded in one vehicle that had cost \($32\) 000 and which had accumulated depreciation of \($14\) 400 up to 1 July 2025. The full price of the new vehicle was \($29\) 500 and the trade-in value of the old vehicle was agreed at \($18\) 400. Ignore GST.

On 31 December 2025, an additional delivery vehicle was purchased for \($34\) 000 cash.

Depreciation is calculated at the rate of 20% p.a. on the diminishing balance.

Required

(a) Prepare the following accounts for the year ended 30 June 2026:

i. Delivery Vehicles ii. Accumulated Depreciation – Delivery Vehicles.