1st July 2014, Anna Ltd purchased a machine A at the price of $110,000. Revaluation model is applied for the subsequent measurement. Revaluation is done at the end of each year. Straight line method was used for depreciation over 10 years. Residual value was estimated to be $10,000. Assuming the depreciation method, estimation of useful life and residual value are not changed by revaluation. 

On 30th June 2015, fair value of the machine A is $109,000. 

On 30th June, 2016, the fair value of the machine equals to its carrying amount. In August 2016, new generation of machine with more advanced technology and higher product quality became available. 

On 30 June 2017, the fair value of machine A is estimated to be 80,000 and the cost of disposal of 5,000 and value-in-use is 51,000. 

On 31st December 2018, Anna Ltd decided to purchase a new machine B by trading in the machine A.

 Required: 

Journalize the transactions and events incurred from 1st July 20X4 to 1st July 20x8.