The correct answer is D. 1, 2, 3 and 5.
The motor van account is a sub-ledger of the fixed asset account. It records all the expenditures related to the motor van, such as the cost of the van, registration fees, road tax, and petrol. The salary of the driver is not an expenditure related to the motor van, so it would not be recorded in the motor van account. The writing of the company name on the van is also not an expenditure related to the van, so it would not be recorded in the motor van account.
Here is a brief explanation of each option:
- Option A: 1, 2, 3 and 4. This option is incorrect because it includes the salary of the driver, which is not an expenditure related to the motor van.
- Option B: 1, 2, 5 and 6. This option is incorrect because it includes the writing of the company name on the van, which is also not an expenditure related to the motor van.
- Option C: 1, 3, 5 and 6. This option is incorrect because it includes the salary of the driver and the writing of the company name on the van, which are both not expenditures related to the motor van.
- Option D: 1, 2, 3 and 5. This option is correct because it includes all the expenditures related to the motor van, except for the salary of the driver.