Juice Limited, a South African, juice making company, purchased 8 new industrial juicing machines to use in the production and manufacturing of juice. The juicers were imported from a supplier in France at a cost of $22000 each and were ordered on a FOB basis. The supplier's functional currency is American dollars. The details of the purchase are as follows: - Machines ordered on the 25th May 2022 - Machines shipped on the 16th July 2022 - Machines arrived in South Africa on the 30th July 2022 Due to the complex nature of the machines, further costs were on the 31 st of July 2022 to bring them into operation. The breakdown of the further costs were as follows: - The machines had to be professionally installed - the installation was completed by a local specialist at a cost of R25 000 - The machines were extremely complex and thus staff had to be retained and the costs of training the staff to use the new machinery was R20 000 - Costs to dispose of the grapes and residue that failed to juice accordingly during the testing phase was R1 000. The machines were available for use on the 1st of September 2022 and were first brought into use on the 1 st of October 2022. The machines have a useful life of 10 years with a residual of R10 000 at the end of their useful life. Depreciation is provided for on a straight-line basis. Juice Limited paid the specialist and the supplier for the machines on the 31st of August 2022 Required: Show all the related journal entries in the books of Juice Limited for the year ended 31st December 2022. Ignore tax