Hawk Ltds accounts at 31 December 2022 included the following balances.

Equipment (at cost)	$	182 000
Accumulated depreciation equipment		96 400

Details of equipment owned at 31 December 2022 are as follows:

Equipment	Purchase date	Cost	Useful life	Residual value
1	1 October 2019	$86 000	5 years	$5 000
2	1 February 2020	$96 000	6 years	$6 000

Additional information

Hawk Ltd uses straight-line depreciation for all depreciable assets.

Hawk Ltd calculates depreciation to the nearest month and balances the records at month-end. Recorded amounts are rounded to the nearest dollar, and the end of the reporting period is 31 December.

Transactions and events over the next two year:

Jan. 2, 2023	Bought a new equipment (Equipment 3) for a cash price of $114 000. Freight charges of $884 and installation costs of $3516 were paid in cash. The useful life and residual value were estimated at 5 years and $8000 respectively.
Dec. 31, 2023	Recorded depreciation.
April 30, 2024	Paid for repairs and maintenance on the equipment at a cash cost of $1856.
1 Oct., 2024	Sold equipment 1 for scrap, receiving $2000 in cash
Dec. 31, 2024	Recorded depreciation.

Required:

Prepare general journal entries to record the above transactions and events which occurred from 1 January 2023 to 31 December 2024.