During 2016, Truong Ltd disposed of four different non-current assets. On 1 January 2016 the accounts showed the following:

Asset		Cost		Residual value		Useful life		Accumulated depreciation
Motor vehicle No. 3 Motor vehicle No. 7 Machine A Machine D		$36000 52000 180000 280000		$6000   7000   8000   40000		5 years  5 years 10 years 12 years		$18000   34500   111200   260 000

Truong Ltd depreciates its motor vehicles and machines by the straight-line method and records depreciation to the nearest month. Assets were disposed of as follows:

Motor vehicle No. 3, which was not insured, was completely destroyed by fire on 6 January 2016. A towing company was paid $1000 to remove the motor vehicle and to clean up any debris.

Motor vehicle No. 7 was traded in on a new motor vehicle on 3 July 2016. The new motor vehicle had a cash price of $56000. The old motor vehicle plus cash of $26000 were given in exchange.

Machine A was sold for $100000 cash on 1 October 2016.

Machine D was traded in on a new machine with a cash price of $300000 on 24 December 2016. The old machine plus cash of $290000 were given in exchange.

Required

Prepare all general journal entries to record the transactions. Ignore GST.