Over a 5-year period, Downton Ltd completed the following transactions affecting non-current assets in financial years ending 31 December. The company uses straight-line depreciation on all depreciable assets and records depreciation to the nearest month.

2015 Jan.     3 June     25 Dec.     31	Purchased a new machine for a cash price of $30 000 (net of GST). Freight charges of $700 (net of GST) and installation expenditures of  $3200 (net of GST) were paid in cash. The machine has a useful life of 5 years and a residual value of $5000. Purchased a used delivery van for $19 000 cash (net of GST). The van was repainted at a cost of $400 (net of GST) and a new battery (net  cost: $100) and tyres (net cost: $800) were installed. The van has a useful life of 3 years and a residual value of $1300. Recorded depreciation expense on the assets.
2016 July      30 Dec.     31	Paid for day-to-day repairs and maintenance on the machine and van at a cost of $520, net of GST. Recorded depreciation expense on the assets.
2017 April    2 Dec.     31	Installed a fence around the company property at a cost of $8000 (net of GST). The fence has a useful life of 12 years with no residual  value. Recorded depreciation expense on the assets.
2018 June     30 June     30 Dec.     27 Dec.     31	Recorded the final depreciation on the delivery van. The company completed construction of a new warehouse. Construction costs incurred (all paid in cash, net of GST) were: labour, $18000; materials, $33 000; building permits, $1500; architect fees, $2300; and overhead, $4000. The warehouse is expected to have a residual  value of $7000 and a useful life of 30 years. Completely overhauled the machine purchased on 3 January 2015, at a cost of $5000 (net of GST), after which the useful life was estimated to be 4 additional years, and residual value was revised to $6000. The parts replaced were considered to have zero carrying amount. Recorded depreciation expense on the assets.
2019 Dec.     31	Recorded depreciation expense on the assets.

Required

A. Prepare journal entries to record all the transaction of Downton Ltd.

B. Prepare a schedule showing the cost and accumulated depreciation of each asset after recording depreciation on 31 December 2019.

C. Post the journal entries in requirement A to the appropriate non-current asset accounts from 3 January 2015 to 31 December 2019.