GST version Branson Ltd owns two delivery vehicles (each with a residual value of $5000 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. 2019-2020 July 1 Purchased a delivery truck from Mangrove Mountain Motors for 566 000 (GST Inclusive) plus cash plus stamp duty of S620 (GST exempt), and registration and third-party insurance of $840 (GST exempt. June 1 Made minor repairs to the truck for cash at a cost of $462 (GST Inclusive) June 30 Recorded annual depreciation. 2020-2021 July 1 Purchased a delivery van from Northern Motors for cash, 549 500 (GST Inclusive). 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 $1452 (GST Inclusive). June 30 Recorded depreciation on both truck and van. 2021-2022 July 1 Paid $4070 (GST Inclusive) 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 $2000. Installed a two-way radio in the delivery van at a cost of $1760 (GST Inclusive) to improve efficiency. This expenditure will not increase the useful life. June 30 Recorded depreciation on both truck and van. Required 2. Prepare entries (in general journal form) to record the transactions of Branson Ltd as they relate to both vehicles to 30 June 2022. Use Account names as below Repair Expense Delivery Vehicles GST Receivable Accumulated Depreciation - Delivery Vehicles Depreciation Expense Cash at Bank Expense of Parts Replaced