请问这道题的 disposal account 怎么做？ following, disposal, account, balance, company

tch1981

The following were the extract from Beyond's Balance Sheet as at 1April 20x6:

Machinery   $12400

Less: Provision for depreciation   3600

The following transactions took place of the year ended 31 March 20x7:

7 Jul 20x6 Bought machinery $2000 by cheque.

30 Sep 20x6 Sold machinery bought on 1 Oct 20x2 (cost $2900) and traded in for a new machinery at a cost $3400 (trade in value $1600).Paid  the balance of $1800 by cheque.

The company practiced the following policy for providing depreciation on its assets;

Machinery 10% p.a. at cost. Full year depreciation in the year of purchase and no depreciation in the year of disposal.

Required:

disposal account