The statement of financial position of Beta Ltd as at 30 June 20X2 shows motor vehicles as follows:
Motor vehicles at cost....................................61,850
Less: depreciation..........................................,32426
Net bock value .............................................29,424
Vehicles are depreciated on the straight line basis over a five-year life. Depreciation is charged pro rata to time in the year of acquisition but no charge is made in the year of disposal. The disposal account is written up on the last day of each year.
During 20X2-X3 the following vehicle transactions took place:
30 Sep.................purchased delivery van : £8,600
31 oct......Purchased sales manager's car: £10, 700
28 Feb...........................Purchased lorry:£4,000
The lorry was second-hand and originally cost £9,600.
Sales of vehicales:

The car was originally purchased on 1 July 20W8, the tractor on 30 November 20W9 and the van on 1 April 20X0.
You are required to write up the accounts for vehicles, vehicle depreciation and vehicle disposals.

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31 Oct 31 Dec 31 Mar Car Tractor Van 2300 originally cost £2,800 E540 originally cost £2,400 £420 originally cost £1,900