Moosa Distribution Limited purchased a delivery van for R620 000 on the 1st of January 2019.The delivery van will be depreciated over 4 years on a straight line method with a nil residual value. Wear and tear on the van will be for 2 years on straight line method. Profit or loss before tax after deducting any depreciation on the van for years ended: - 31 December 2019 , losses of R240 000. - 31 December 2020,losses of R180 000. - 31 December 2021,profit of R760 000. Other information: - There are no items of exempt income or non-deductible expenses. - There are no temporary differences other than those evident from the information provided. - There are no components of other comprehensive income. - The company recognised deferred tax assets in full since it had always expected to make sufficient future t axable profits and therefore it expected to realise the related tax savings.  Assume income tax rate is 30%. 

Required: 

Show all related journals that would be processed for 2019,2020 and 2021 financial years. Detailed calculations should be shown. Journal narrations are not required.