On October $1,2023,$ Crane Airways Ltd$.$ purchased a new commercial aircraft for a total cost of $$96\mathrm{.}00$ million. Included in the total cost are the aircraft's $2$ engines, at a cost of $$9\mathrm{.}60$ million each, and the aircraft's body, which costs $$76\mathrm{.}80$ million. The estimated useful life of each of the aircraft's $2$ engines is $10$ years, with a residual value of $$0\mathrm{.}96$ million. The estimated useful life of the aircraft's body is $10$ years, with a residual value of $$4\mathrm{.}80$ million. The entire aircraft's useful life is limited to the life of the aircraft's body.

$($a$)$ Prepare the journal entries required on October $1,2023,$ and December $31,2023,$ if Crane Airways prepares financial statements in accordance with IFRS and uses straight$-$line depreciation.