Brunswick Ltd operates four types of equipment. Because of their varied functions, management has decided that four different depreciation methods will be used to determine depreciation charges. Information on the equipment is summarised as follows (ignore GST).

Equipment Type	Date Acquired	Cost	Residual Value	Useful Life	Depreciation Method
A	1/7/2019	95 400	10 000	8 years	Diminishing balance
B	1/7/2018	80 000	8 000	5 years	Sum-of-years digit
C	1/4/2021	70 000	7 000	5 years	Straight-line
D	1/4/2021	90 000	4 500	10 000 hours	Production units

Use of equipment type D was 500 hours in the year ended 30 June 2021.

Required

(a) Assuming the depreciation is recorded to the nearest month, calculate the depreciation charges for the year ended 30 June 2021.

(b) Prepare the journal entries for the year ended 30 June 2021