Lysterfield Ltd has various non-current assets, including buildings and machinery. Both assets are being depreciated using the straight-line method. The buildings were purchased on 1 July 2016, with an anticipated residual value of $200,000 and an expected useful life of 16 years. The Buildings are being recorded under the revaluation model. The machinery was purchased on 1 July 2015, with an anticipated residual value of $30,000 and an expected useful life of 8 years. The machinery is being recorded under the cost model. An extract of the balance sheet at 1 July 2018 is provided below: Non-current Assets Buildings Accumulated Depreciation 1,800,000 (200,000) 1,600,000 Machinery Accumulated Depreciation 750,000 (270,000) 480,000 Information relating to the assets at 30 June 2019 is: Buildings Machinery Fair Value 1,331,000 400,000 Value in Use 1,330,000 403,000 Cost to Sell 5,000 2,000 Remaining useful life of Buildings at 1 July 2019 is 13 years. Remaining useful life of Machinery at 1 July 2019 is 4 years. Information relating to the assets at 30 June 2020 is: Buildings Machinery Fair Value 1,415,000 260,000 Value in Use 1,412,000 255,000 Cost to Sell 5,000 2,000 Required: (a) Prepare the general journal entries for the year ended 30 June 2019. Justify your answer and show all workings. (9 marks) (b) Prepare the general journal entries for the year ended 30 June 2020. Justify your answer and show all workings. (9 marks)