On 1 July 2021, machinery was purchased on credit for $24 398 ($22 180 + $2218 GST) with a residual value of $2200 ($2000 + $200 GST). It is to be depreciated using the diminishing balance method at a rate of 30% p.a. Prepare for three years to 30 June 2024:

a. a worksheet using the diminishing balance depreciation method,

b. general ledger accounts for machinery and the two depreciation accounts.