Please the question following the answer format

30 June 2022 Depreciation Expense - Delivery Vehicles [: Accumulated Depreciation - Delivery Vehicles @ (To record total depreciation expense on both delivery vehicles) (Truck = 9,977, Van = 10,330) ROUNDED Depreciation Expense - communication equipment 267 Accumulated Depreciation - communication equipment (To record depreciation expense on communication equipment) (radio 1,600/6 = 266.67 or 267) Workings - depreciation on delivery truck Delivery truck: Carrying amount prior to improvement ($61 460 - $28 230) $33,230 Add: Cost of improvement (major overhaul) 3,700 Less: Cost of parts replaced (2,000) Less: Residual value (5,000) Revised depreciable amount $29,930 Remaining useful life 3 years Revised annual depreciation - rounded $9,976.66 or 9,977 267 o ] ] ] (To record installation of new tyres on van) e (] ] June 2021 (To record total depreciation expense on both delivery vehicles) W (To write off accumulated depreciation on delivery truck due to overhaul of motor) e ] ] ] (To record overhaul costs on delivery truck) Date Particulars Debit (%) Credit ($) 123);"93' Delivery Vehicles 61,460 GST Receivable 6,000 Cash at Bank 67,460 (To record acquisition of delivery truck) { Jope Repair Expense 420 2020 pair =xp GST Receivable 4. Cash at Bank 462 3 o record minor repair work) 30 it June Depreciation Expense 14,115 2020 Accumulated Depreciation - (To record annual depreciation expense) 12353' Delivery Vehicles 46,320 GST Receivable 4,632 Cash at Bank 50,952 (To record acquisition of delivery van) 14,115 vepreciation and overmauis GST version Branson Ltd owns two delivery vehicles (each with a residual value of $5,000 and useful life of 4 years) and uses the straight-line method of depreciation. The business closes its accounting records annually on 30 June. The following events and transactions occurred during the first 3 financial years. 2019-2020: 1 July 2019 Purchased a delivery truck from Mangrove Mountain Motors for $66,000 (GST Inclusive) plus cash plus stamp duty of $620 (GST exempt), and registration and third-party insurance of $840 (GST exempt). 1 June 2020 Made minor repairs to the truck for cash at a cost of $462 (GST Inclusive). 30 June 2020 Recorded annual depreciation. 2020-2021: 1 July 2020 Purchased a delivery van from Northern Motors for cash, $49,500 (GST Inclusive). This van was a used vehicle which was expected to last 4 years from the date of purchase. Fitted four new tyres to the van at a cash cost of $1,452 (GST Inclusive). 30 June 2021 Recorded depreciation on both truck and van. 2021-2022: 1 July 2021 Paid $4,070 (GST Inclusive) for an overhaul of the motor of the delivery truck. This expenditure is expected to extend the useful life by 1 year. The parts replaced in the truck were considered to have a carrying amount of $2,000. Installed a two-way radio in the delivery van at a cost of $1,760 (GST Inclusive) to improve efficiency. This expenditure will not increase the useful life. 30 June 2022 Recorded depreciation on both truck and van. Required Prepare the general journal entries to record the transactions of Branson Ltd as they relate to both vehicles from 1 July 2019 to 30 June 2022. Instructions: Please include commas in your amounts to separate thousands in your amounts (do not include spaces or dollar signs). Round amounts to whole numbers (nearest dollar). Copy and paste the relevant account name from Table 1 below when completing the general journal entries: Table 1 Account names: Repair Expense Delivery Vehicles Communication Equipment GST Receivable Accumulated Depreciation Delivery Vehicles Depreciation Expense Cash at Bank Expense of Parts Replaced 2021 (To record write-off of parts replaced) (To record acquisition of two-way radio for the van) Note: while the question information states the two way radio was purchased to increase efficiency, this treatment in this solution is to record and depreciate as a separate asset from the delivery van, because the radio has a longer useful life and can be removed and installed in another vehicle at the end of the van's useful life