On 2 January 2023, Que Engineering Ltd purchased new 3D digital printer for \($155\) 000. Management estimated the 3D printer will have a useful life of 4 years and a residual value of \($10\) 000. Que Engineering Ltd has also signed a maintenance contract with an external provider, RepairX Ltd, to conduct quarterly inspections and repairs to keep the 3D printer in working order. This contract costs Que Engineering Ltd \($1200\) per annum and is paid yearly on 2 January.

On 1 January 2026, the printer short circuited in the midst of printing a prototype damaging the printer. Que Engineering Ltd decided to completely overhaul the 3D printer at a cost of \($18\) 000. This not only increased the productive capacity of the printer, but also extended the current useful life by an additional 3 years. The revised residual value at the end of the useful life of the printer was estimated to be \($8\) 000. The carrying value of the parts replaced totalled \($2\) 500. Que Engineering Ltd uses the straight line method of accounting for depreciation. The financial year ends on 30 June. Ignore GST.

Required Prepare general journal entries to record:

(a) the purchase of the 3D printer on 2 January 2023.

(b) the payment of the maintenance repair contract on 2 January 2024.

(c) the overhaul of the 3D printer on 1 January 2026.

(d) depreciation expense on the 3D printer on 30 June 2026.