$1$AS $16.$ GROUT $2$

acquired a bottling placentany involved in boteling spring water, The compony

components, with the cont on Jusuary $2017.$ The plant is made up of there slipnificang the cost of each as follows:

$\backslash$table$[[$Engine$,$Cost price,Hesidual value,Expreted useful life $($years$)],[$Outer structure,$20000000,5000660,5],[$Other costs incurred th $\frac{8000000}{?},9,10],[500000,)]]$

$\backslash$table$[[$Deseription of cost$],[$Delivery and installation,Amossi $5,$Transaction date$],[$Staff training,$7500000,6$ Jamunry $2017],[,600000,07$ Jamuary $2017],[$Testing to ensure plant fully operational before starting of production,$330000,20$ January $2017],[$Launch party,$2100,22$ January $2017],[$Initial operating loss,$450000,$March $2017]]$

Additional information:

a$)$ The plant was available for use in production on $1$ February $2017,$ although production began on I March $2017.$

b$)$ The plant was temporarily idle during December $2017$ when the factory closed down for its annual holiday pertod.

c$)$ The company uses the straight$-$line method when depreciating its bottling plant $($not apportioned for part of a month$).$

d$)$ All other costs are considered to be incurred evenly between the three significant components of the bottling plant $($t$.$e$.,$ where appropriate, a third of the cost is allocated to each component$).$

e$)$ The only other asset owned by Sparkling Limited is land used for parking purposes which was acquired on $6$ December $2015$ for $$50000000.$ The land is not depreciated

Required

Show all related journal entries relating to the bottling plant for the year ended $31$ December

$2017$ and $2018.$