Lisbie plc makes the following acquisitions during 2016.

Fixtures are depreciated at 20% using reducing balance. A full year’s depreciation is provided in the year of purchase. Machinery is depreciated at 10% on cost based on a monthly basis.
The balance on the machinery account as at 1 Jan 2016 was £14,800, and the balance on the provision for depreciation of machinery was £7,600. On 31 December, the machinery purchased on 1 Jan 2016 was sold for £2,500.

Construct the following:

(a) Machinery at cost account for year ended 31 December 2016

(b) Provision for depreciation of machinery for year ended 31 December 2016

(c) Machinery disposal account for year ended 31 December 2016

(d) Fixtures at cost account for year ended 31 December 2016

(e) Provision for depreciation of fixtures for year ended 31 December 2016 (f ) Statement of financial position extracts as at 31 December 2016 for fixed assets.

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1 January 31 March 30 April June 30 31 August 30 September Machinery Fixtures Machinery Machinery Fixtures Fixtures 5,200 3,800 4,200 6,000 2,400 1,500