會計~~急!!!!!

Question

1/1/2003：motor vehicles $206000(cost) $106000(depreciation)
1/7/2003：bought a new motor vehicles $360000
pruchases motor vehicles on 1/4/2000, with an orignal cost of $120000, was sold for $150000 on 1/10/2003

motor vehicles 30% per annum using the reducing balance method

求motor vehicles disposal 要show working~~
thank you~~~~

Answer 1

assume
annual的計法(唔用month) + buy個年計depr,sell個年唔計,year ended 係31dec

ans
1/4/2000-1/7/2003~
total會累積左3年[的depr
orignal cost $120000
1st year depr $120000*30%=36000
2nd year depr $120000*70%*30%=25200
3rd year depr $120000*70%*70%*30%=17640

disposal個日
total depr of disposal 就係78840
net book value就係120000-78840=41160
$
dr disposal 120000
cr motor vehicles 120000

dr depreciation 78840
cr disposal 78840

dr cash 150000
cr disposal 150000

close左個disposal~
dr disposal 108840
cr gain on disposal-
profit & loss account 108840

by the way,點解架車用完賣仲可以個price 高過買個陣ge @_@??