Maple Ltd purchased a property on 1 July 2018, costing $700,000, and commenced depreciation over 50 years. On 1 July 2020, the property was revalued to $960,000, and depreciation continued over the remaining useful life. On 30 June 2021, as a result of fire damage, the property was impaired with a recoverable amount of $600,000.

Required:

Prepare all the journal entries required for 30 June 2019, 30 June 2020, and 30 June 2021. Ignore the tax effect.