Write up the motor vehicles account, accumulated depreciation account, depreciation expenses account and disposals account for the year ended 30 June 2019

Encouragement Ltd operates a car hire service. On 1 July 2018 the balance of the motor vehicles account was AUD 150,800 and the accumulated depreciation account was AUD 72,600.
When preparing the accounts for the year the following discrepancies were found.
(a) A Skoda (cost AUD 20,000) had been bought at 1 January 2019.
(b) A Fiat, which was purchased in June 2002 for AUD 30,200, was scrapped. The useful life of the car is 8 years. There were no proceeds and no entries need to be made in relation to the disposal.
(c) A Lada, which was purchased in March 2011 for AUD 15,000 was sold in May 2019 for AUD 2,500. The car was fully depreciated after 8 years usages in March 2018.
(d) No depreciation had yet been charged for the year ended 30 June 2019. The company charges depreciation at 12% per annum on the cost of motor vehicles at the year-end, using straight line method

Write up the motor vehicles account, accumulated depreciation account, depreciation expenses account and disposals account for the year ended 30 June 2019