At 30 June 2019, Harry Ltd has reported the following assets. Machine had an original cost of $100,000 and was carried at $70,000 at 30 June 2019. Vehicle had an original cost of $140,000 and was carried at $84,000 at 30 June 2019. Both assets are measured using the cost model and depreciated on a straight-line basis over their expected useful lives. At the time of purchase, Machine had an expected useful life of 10 years and Vehicle had ani expected useful life of 5 years. On 31 December 2019, the company decided to change the basis of measuring the two assets from the cost model to the revaluation model. Machine was revalued to $58,000 with a new expected useful life of 5 years. Vehicle was revalued to $88,000 with a new expected useful life of 4 years. On 30 June 2020, Machine was revalued to $60,000 and Vehicle was revalued to $70,000. The tax rate is 30%. Required: Prepare the journal entries at 31 December 2019 and 30 June 2020 in relation to Machine and vehicle. Template for journal entry: Date Particulars Debit Credit