At 1 July 2018, Twister Ltd acquired the following non-current assets: Equipment $200 000 Vehicles 160 000 They are in different classes of non-current assets and are to be measured at fair value. The expected useful lives of vehicles and equipment are 5 years and 10 years, respectively. At 30 June 2019, the fair values of both assets were assessed. The equipment had a fair value of $164 000, and the vehicles, $140 000. The remaining useful lives were assessed to be 8 years for equipment and 7 years for vehicles. At 30 June 2020, the fair value of equipment was assessed to be $163 500 and the fair value of vehicles was $110 000. Required Prepare the journal entries for Twister Ltd for the years ending 30 June 2019 and 2020.