how can the total cost of a vehicle on 31 october 2019 be calculated, and how can we make a general journal regarding number5

4. Delivery of the pools requires a specialized "abnormal load" delivery truck. Exquisite pools previously outsourced the delivery of the pools to other transport companies. However as a result of increasing sales experienced during 2018 and the first half of 2019, Exquisite Pools purchased a customised "abnormal load" delivery truck from a German custom truck manufacturer. The truck was ordered on 21 July 2019 from the German supplier at a cost of E130 000. The truck was then ready to be shipped 'free on board destination point" on 8 August 2019. The truck arrived at the Durban harbour on 5 October 2019. Full payment was made to the supplier on 5 October 2019. Page 4 of 9 ACCOUNTING 102: MAIN ASSIGNMENT 2020 . The exchange rates of (E) Euros to (R) Rands during 2019 were as follows: Date Euros (() Rand (R) 21 July 2019 19.03 08 August 2019 20.78 05 October 2019 19.30 The following costs were incurred during October 2019, before the truck was available for use as intended by management: . Import duties of R51 000 was incurred for the shipment of the truck on 5 October 2019. . A transport company charged Exquisite Pools R8 895 to transport the truck from Durban harbor to its premises. Four (4) safety cushion brackets required for installation on the truck were purchased at a cost of R3 690 each. Two (2) engineers were required to install the safety cushion brackets and 'test run' the truck at a cost of R3 300 per engineer. Additional advertising costs of R10 000 were incurred during October 2019 as Mr Blue believed that higher sales could be achieved as a result of the new delivery truck. The cost of advertising has not been recorded as the previous accountant was unsure how to treat it. The truck was available and ready for use on 31 October 2019. The truck had an estimated useful life of 5 years and an expected residual value of R140 000 at the end of its useful life. 5. On 30 September 2020 when returning from a delivery in the south coast, the delivery truck landed in a ditch off the N2 highway. According to the official accident report issued by the local police; "the cause of the accident was a result of the driver being under the influence of alcohol and falling asleep whilst driving." The driver did not dispute the reason provided in the report and was subsequently dismissed. The damages to the truck were assessed to be beyond repair and the truck was scrapped. Exquisite Pools insurance brokers only agreed to pay out 25% of the trucks carrying amount as at 30 September, due to the driver's intoxication per the accident report. The insurance payout was received on 10 October 2020 from the insurers. No depreciation for any assets have been recorded for the current year