Gold Miners has a financial year end of 31 December and uses the straight-line method of depreciation. Ignore GST. (1) 1 January, 2022, the company sold old office equipment for $21000. The office equipment originally cost $34000 and had accumulated depreciation to the date of disposal of $10000 (2) 10ct 2022, the company sold old delivery equipment for $15000. The delivery equipment was purchased on 30 September, 2019 , for $24000 and was estimated to have a $3000 residual value at the end of its 5 -year life. Required: Prepare the journal entries to record these transactions for Gold Miners. ( 5 marks) Part B (2 marks) Silver Brain Ltd purchased a new car for $95500, which paid $40000 in cash and $55500 by loan. The manager further paid annual registration costs of $1000 and an additional $1200 to a signwriter to paint the company's name on the car. On 30 June, the first car service was done and the manager further paid $500 cash based on the purchase agreement. Required: 1. Calculate the cost of the new car. (1 mark) 2. Prepare the journal entry to record the transaction relating to the $500 car service. (1 mark) Part C (3 marks ) Nobles Company purchased the following items. Due to different nature of these items, different depreciation methods are applied. The accounting period ends on 30 June. Ignore GST. 10000 hours were used for the machine in the financial year ended 30 June 2022. Required: 1) Calculate the depreciation expenses of the printer and the machine for the year ended 30 June 2022. (2 marks) 2) Calculate the carrying amount of the printer at 31 Dec 2022. (1 mark)