Candy Limited is an automotive manufacturing company with many different areas of operation. The following information relates to the Companys Property, Plant and Equipment. The Company has a 31 December year end. All the plant was purchased and brought into use on 1 January 2019 at a cost of R1 200 000. The cost of testing the plant amounted to R100 000 and samples manufactured while in the testing phase were sold for R20 000. The useful life of the plant is estimated at five years and the residual value is estimated at R60 000. A delivery van was purchased on 1 July 2019 at a cost of R270 000. The useful life is estimated at four years and the residual value is estimated to be zero. Costs of servicing the motor vehicle during the year (2021) amounted to R15 000.

Required: Prepare all the Journal Entries relating to the Property, Plant and Equipment of Candy Limited for the years ended 31 December 2019, 2020 and 2021. Show all workings.