On 1 January 2005 a manufacturer buys a manufacturing plant for R20 000 cash.
On 01 July 2006,he buys an additional plant for R4000 cash
On 31 December 2006,he sells a plant that he bought on 01 January 2005 for R3000 for R1600 cash.
On 1 April 2007,he buys a plant for R2800 cash.
On 1 October 2008,sells a plants that he bought on 1 July 2006 for R1200 for R700 cash.
He depreciates his plant on the straight-line basis on 31 December each year at the rate of 20% of the original cost.how to calculate depreciation provision and asset disposal accounts for years 2005 and 2009.

What is your question? First thing you have to do is calculate your depreciation, then you have to do your journal entries for the sale of your assets.