請以中文詳述之。 THANKS
Penguin and Albatross operate a stationery business, and deliver the majority of their sales to their customers. It is the policy of the company to change vehicles every three years due to high mileage. At 1 July 2010, the following information is available from the ledger :
(1) Motor Van A was purchased on 1 July 2008 at a cost of $ 24,000 (2) Motor Van B was purchased on 1 July 2009 at a cost of $ 30,000 (3) Motor Van C was purchased on 1 July 2010 at a cost of $ 36,000
The company uses the straight line method of deprciation , and there is no allowance for any residual value. A full year's depreciation is charged in the year of purchase and none in the year of sale.
During the year to 30 June 2011, the following also occurred : (4) Motor Van A was traded in for $ 15,000 , against Motor Van D, which cost $ 42,000. The balance was paid by cheque at the date of purchase.
(5)Motor Van C was involved in an accident and was written off. The insurance company paid $ 24,000 in compensation. (6) Motor Van C was replaced with Motor Van E, which cost $ 48,000, and this was settled by cheque, at the date of purchase.
Prepare the following accounts for the year ended 30 June 2011 : (a) Motor Van Disposal Account
