Consider the information provided below and then complete the journals below that reflects the entry for the recognition of the construction costs of the property, plant and equipment and the expense as the asset is used. For this question assume the cost of constructing the plant is R900 000

BBA (PTY) Limited constructed the plant at a cost of R900 000 and the plant has a useful life of 20 years. The financial year of the entity ends on 31 December 2021. The construction of the plant was completed on 30 June 2021. It was available for use on the same day and brought into use on 30 September 2021. The residual value of the plant was estimated at R100 000.

The date at which depreciation will be recognised and Calculate the depreciation of the plant?

The date of expense and used and journals for the expenses?