Lee purchased a new motor vehicle for $25,000. The cost of the vehicle was settled by the payment of $21,000 by cheque and the part exchange of his old motor vehicle for the balance. The old motor vehicle had originally cost $15,000 and had been depreciated by $12,000 at the date of part exchange. Complete the blowing accounts in Lee's books of account.

a. Motor vehicle at cost account.

b. Motor vehicle provision for depreciation account.

c. Disposal of non-current assets account.