The following information was obtained from the accounting records of Crothers Ltd.

		Vehicle A		Vehicle B		Vehicle C
Acquisition date Cost Residual value Useful life (in years) Depreciation method		1 July 2015 $30800 $2000 5 Straight-line		1 July 2016 $28800 $2400 6 Straight-line		1 July 2017 $39600 $4400 8 Sum-of-years-digits

On 1 July 2016, vehicle A was traded in for vehicle B. The trade-in price for vehicle A was determined to be $21000.

Required

Prepare the journal entries (in general journal form) for all vehicle transactions from 1 July 2015 to 30 June 2017 in the accounting records of Crothers Ltd.