8. Hari acquired 5 scooters on Hire Purchase System from Vespa Ltd. The cash price for each scooter was 10,000. The price was payable in 5 annual instalments of 2,200 each, the first being paid on signing the agreement and the instalment included interest charged at 5% p.a. Hari decided to provide depreciation at 10% p.a. calculated on diminishing balance method. After paying the advance and two other instalments, Hari discontinued payment of instalments in respect of 2 scooters and returned them to the vendor according to the terms of agreement. The agreement with regard to other 3 scooters was however, duly carried out. Show Scooters account and the Vendor account in the books of Hire Purchaser. 20 interest dep​