Top Catch Ltd purchased 2 refrigerated display units, to display fresh fish, on 1 January 2023 for \($23\) 000 per unit or total cost of \($46\) 000. The refrigerated display units will be depreciated using the straight-line method over a useful life of 5 years. The residual value per unit is \($3\) 000.

On 30 September 2025, a compressor in one of the refrigerated display units seized, requiring an overhaul of the unit at a cost of \($6\) 960. It was expected the overhaul would extend the useful life of the display unit by an additional 2 years. The residual value remained unchanged. The carrying amount of the parts replaced amounted to \($900\). (Ignore GST)

Required Assuming the financial year ends on 30 June, prepare journal entries to record:

(a) the purchase of the refrigerated display units on 1 January 2023.

(b) depreciation expense for 2023, 2024 and 2025.

(c) the overhaul expenditure on 30 September 2025.

(d) depreciation expense for 2026.