Sariah owns a business selling ladies' clothing. She maintains a system of double entry bookkeeping. The following occurred during September 2020. 1 Purchased a motor vehicle on credit from Sharpe Motors $6350. 2 Ruhee, a credit customer, was declared bankrupt owing Sariah $1200. The debt is to be written off. Sariah is preparing her financial statements for the year ended 30 September 2020. She provides the following information for fixtures and fittings. 2019 October 1 $ Fixtures and fittings at cost 28600 Provision for depreciation of fixtures and fittings 6185 2020 January 31 Sold fixtures and received a cheque 1150 The fixtures had been purchased on 1 February 2018 for $1500 March 31 Purchased new fixtures paying by cheque 3500 Sariah's policy is to provide depreciation on fixtures and fittings at 10% per annum using the reducing balance method. A full year's depreciation is charged in the year of purchase but none in the year of disposal.