On 1st October, 2016 Lata Transport Company purchased a truck for Rs 4,00,000. On 1st April, 2018 this truck was involved in a accident and was completely destroyed Rs 3,00,000 was received from the insurance company in full settlement. On the same date another truck was purchased by the company for Rs 5,00,000. The company writes off 20% depreciation per annum on Diminishing Balance Method. Prepare Trucks Accounts from 2016 to 2018. The accounts are closed on 31st December each year.