B SECTION 4 (25 marks) Read the following information to answer Questions 4.1 to 4.4. answers. . Coney Island Sweets Ltd purchased two freezer units on 1 April 2022 for $21,175 (GST Inclusive) per unit, or a total cost of $42,350 (GST Inclusive) . The equipment will be depreciated using the straight-line method over a useful life of 4 years. The residual value per unit is $3,000. On 1 October 2024, the compressor in one of the freezer units seized, requiring an overhaul of the unit at a cost of $6,380 (GST Inclusive). It was expected the overhaul would extend the useful life of the freezer unit by an additional 2 more years. The residual value remained unchanged. The carrying amount of the parts replaced amounted to $1,200 (GST Exclusive). . Note: Remove GST from the transactions prior to preparing your answers for Questions 4.1 to 4.4. Question 4.1 (3 marks) Assuming the financial year ends on 30 June, prepare the journal entry to record the purchase of the two freezer units on 1 April 2022 (Narrations are required)