Branson Ltd owns two delivery vehicles (each with a residual value of $5000 and useful life of 4 years) and uses the straight-line method of depreciation. The business closes its accounting records annually on 30 June. The following events and transactions occurred during the first 3 financial years.

20192020 July 1 June 1 June 30	Purchased a delivery truck from Mangrove Mountain Motors for $66 000 (GST Inclusive) plus cash plus stamp duty of $620 (GST exempt), and registration and third-party insurance of $840 (GST exempt. Made minor repairs to the truck for cash at a cost of $462 (GST Inclusive) Recorded annual depreciation.
20202021 July 1 June 30	Purchased a delivery van from Northern Motors for cash, $49 500 (GST Inclusive). This van was a used vehicle which was expected to last 4 years from the date of purchase. Fitted four new tyres to the van at a cash cost of $1452 (GST Inclusive). Recorded depreciation on both truck and van.
20212022 July 1 June 30	Paid $4070 (GST Inclusive) for an overhaul of the motor of the delivery truck. This expenditure is expected to extend the useful life by 1 year. The parts replaced in the truck were considered to have a carrying amount of $2000. Installed a two-way radio in the delivery van at a cost of $1760 (GST Inclusive) to improve efficiency. This expenditure will not increase the useful life. Recorded depreciation on both truck and van.

Required

1. Prepare entries (in general journal form) to record the transactions of Branson Ltd as they relate to both vehicles to 30 June 2022.