Fill according to the calendar dates in the journal entry section. Please put the date beside your answer.

Follow exactly according to the above journal entries, inputting answers to each and every one of the blanks.

Entity A leased construction machinery to local building sub-contractors for many years. On 1 January 2018, Entity A purchased 55 units of construction road roller. The economic life of the road roller is 5 years. The invoice price was $2,850,000 per unit. They were all delivered to Entity A on 1 April 2018. An installation expense of $150,000 was incurred for installing 55 units of road roller on 1 April 2018. The invoice price and the installation expense were settled on 5 May 2018 and 1 April 2018 respectively. On 31 March 2020, the construction market was suddenly turned down due to several new government legislation on the construction industry. Therefore, Entity A estimated that each construction road roller would be able to generate $450,000 cash per annum in the remaining years and the scrap value of these 55 units of construction road roller was a total of $30,000. Entity A also estimated that if they were sold to the second-hand market, the value of each construction road roller would be $990,000. A disposal cost of $120,000 would be incurred for selling them. On 31 March 2021, Entity A confirmed that further impairment adjustments were not needed after the impairment review. On 31 March 2022, the construction market dramatically turned up due to the recent economic boom. Entity A estimated the value in use of a road roller would be $375,000. However, these road rollers could not be sold at that time due to a lack of a buyer. On 31 March 2023, the scrap value of the road roller was sold at $2,250 each. The end of the reporting period is 31 March. The discounting rate was applied as 15.00% per annum. The depreciation policy for the construction road roller is based on the straight-line method with a residual value of $2,500 each. REQUIRED: According to relevant accounting standards, provide all necessary journal entries of Entity A from 1 January 2018 to 31 March 2023. ACCOUNTS FOR INPUT: | Road roller | Plant | Machine | Motor van | Land | Building | Inventory | Intangible assets | Bank | | Payable | Receivable | Retained earnings | Other income | Other expense | Interest expense | Interest revenue | | Depreciation | Accum. depreciation | Impairment loss | Reversal of impairment loss | Loss on disposal | Gain on disposal | | Restoration liability | Goodwill | Revaluation surplus | Revaluation deficit | No entry | | Reversal of revaluation surplus | Reversal of revaluation deficit | ANSWERS: Journal Entries: 5-May-18 31-Mar-20 31-Mar-19 31-Mar-20 31-Mar-20 31-Mar-21 31-Mar-22 31-Mar-22 31-Mar- 2223 Judge DriCr. Asset. Judge DriCr. 31-Mar-23 31-Mar-23 31-Mar-23 Non-asset. Judge Dr/Cr. Judge DriCr