The cost of plant in use with Hand sanitizer Ltd, a manufacturing firm on 1st April 2018 was GH¢ 375,000 against which the accumulated depreciation stood at GH¢ 157,500 on the date. The firm provided depreciation at 30% of the diminishing value. on 31st December 2018 two plants costing GH¢ 22500 and Gh¢ 18000 respectively, both purchased on 1st October 2015, had to be discarded because of damages and had to be replaced by two new plants costing GH¢ 30000 and GH¢ 22500 respectively. one of the discarded plants was sold for GH¢ 12000, against the other it was expected that GH¢ 4500 would be realisable. required: show the relevant accounts in the ledger of Hand sanitizer for the year ended 31st march 2019.​