At 30 June 2021, Moving Ltd has two recorded vehicles; a small truck and a delivery van. The truck was purchased three years ago at a cost of $50,000 and is carried at $35,000. The delivery van was purchased three years ago at a cost of $40,000, and its carrying amount is now $28,000. Both vehicles are measured using the cost model and are depreciated on a straight-line basis over 10 years. On 1 July 2021, the directors of Moving Ltd decided to change the basis of measuring the vehicles from the cost model to the revaluation model. The truck was revalued to $42,000 with an expected useful life of 5 years, and the delivery van was revalued to $22,000 with an expected useful life of 5 years. At 30 June 2022, the delivery van's fair value was $21,600 with an expected useful life of 4 years. The tax rate is 30%. Required Prepare the journal entries during the period 1 July 2021 to 30 June 2022 in relation to the vehicles. (9 marks)