a. Record General Journal entries to account for the depreciation 6 months ended 31 December and the sale of the finishing machine and post to the relevant ledger accounts. General Journal - O'Reilly Pty Ltd Date Details 30/11/XX Disposal Finishing Machine Transfer asset cost to Disposal Account 30/11/XX Accumulated Depreciation Disposal Transfer asset accumulated depreciation to Disposal Account 30/11/XX Bank Disposal GST Collected Sale of asset to Jake Strong 30/11/XX Disposal Profit on Disposal Profit on disposal of asset 30/6/XX Profit & Loss Depreciation Transfer Profit on disposal of asset to Profit and Loss account Debit Credit 25,000 25,000 13,000 13,000 14,300 13,000 1,300 1000 1000 3000 3000