Hamdan is a sole trader who provides the following information. Statement of Financial Position (extract) as at 1 January 2023 Non-current assets Cost Accumulated depreciation Net book value RM'000 RM'000 RM'000 Motor Vehicles 70 48 22 On 1 March 2023, Hamdan bought a new motor vehicle for RM16,000. On 30 April 2023, a motor vehicle which was bought on 1 July 2022 was sold for a price of RM1,400. The cost of the motor vehicle was RM15,000. On 30 June 2023, another motor vehicle which was bought on 1 November 2021 cost RM35,000 was completely written off due to a serious road accident. The insurance company agreed to compensate 70% of the net book value of the motor vehicle. ...4/- 4 BBM206/03 On 31 August 2023, one more motor vehicle cost RM20,000 bought on 1 February 2020 was traded in with a new motor vehicle costing RM45,000. Hamdan paid RM32,000 by cheque to settle the full payment of the new motor vehicle. Hamdan's depreciation policy is as follows: i. Motor vehicles are depreciated at 20% per annum on cost (an estimated useful life of all vehicles are 5 years). ii. To charge a full year's depreciation in the year of purchase but no depreciation is charged in the year of disposal. Required: Prepare the following accounts for the year ended 31 December 2023: a. Motor vehicles account. (4 marks) b. Provision for depreciation account. (5 marks) c. Disposal account. (6 marks)