Money Ltd acquired equipment on 1 July 2021 at $105,000. The equipment is depreciated using straight-line method and subsequently measured using the revaluation model. Money Ltd expects the equipment to have 7 years useful life and a zero residual value. The information below is available regarding the equipment in the following periods. Date 30 June 2023 30 June 2025 Fair Value $ 85,000 $ 45,000 Cost to Sell $ 2,000 $3,000 Value in Use $90,000 $40,000 Required Assuming indications of impairment exist on the dates above, please prepare the general journal entries (as per template below) to account for the equipment on the following dates: a. 30 June 2023 b. 30 June 2025 General Journal Date Accounts Debit Credit