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Branson Ltd owns two delivery vehicles (each with a residual value of $6,000 and useful life of 4 years) and uses the straight-line method of depreciation. The business closes its accounting records annually on 30 June. The following events and transactions occurred during the first 3 financial years. Ignore GST. 2019-20 July 1 Purchased a delivery truck from Mangrove Mountain Motors for 569,500 cash plus stamp duty of $720, and registration and third-party insurance of 5970. June 1 Made minor repairs to the truck for cash at a cost of $490. June 30 Recorded annual depreciation. 2020-21 July 1 Purchased a delivery van from Northern Motors for cash, $52,000. This van was a used vehicle which was expected to last 4 years from the date of purchase. Fitted four new tyres to the van at a cash cost of 51.530. June 30 Recorded depreciation on both truck and van. 2021-22 July 1 Paid $4,300 for an overhaul of the motor of the delivery truck. This expenditure is expected to extend the useful life by 1 year. The parts replaced in the truck were considered to have a carrying amount of $2,000. Installed a two-way radio in the delivery van at a cost of $1,900 to improve efficiency. This expenditure will not increase the useful life. June 30 Recorded depreciation on both truck and van. Prepare entries (in general journal form) to record the transactions of Branson Ltd as they relate to both vehicles to 30 June 2022. (Enter all debit entries first, followed by all credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275.) Branson Ltd General journal as at 30 June 2022 Debit Credit Date Particulars 2019 July 1 (To record acquisition of delivery truck) 2020 June 1 (To record minor repair work) June 30 (To record annual depreciation expense) July 1 > (To record acquisition of delivery van) (To record installation of new tyres on van) 2021 June 30