请问这道题的 disposal account 怎么做？
<p>The following were the extract from Beyond's Balance Sheet as at 1April 20x6:</p><p>Machinery $12400</p><p>Less: Provision for depreciation 3600</p><p>The following transactions took place of the year ended 31 March 20x7:</p><p>7 Jul 20x6 Bought machinery $2000 by cheque.</p><p>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.</p><p>The company practiced the following policy for providing depreciation on its assets;</p><p>Machinery 10% p.a. at cost. Full year depreciation in the year of purchase and no depreciation in the year of disposal.</p><p></p><p><em><strong>Required:</strong></em></p><p><em>disposal</em> account</p><p></p>页:
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