Munna Ltd purchased a machine on 1 July 2016 for $30,000. Additional expenditures were made for transportation $250 and installation $800. It was estimated that the machine would have a useful life of 10 years and a residual value of $3,050. Munna Ltd used the straight-line method. On 1 July 2018, repairs costing $2,000 were made. These repairs increased the total useful life from 10 years to 14 years and the estimated residual value from $3,050 to $3,450. On 31 December 2018, some worn-out parts were replaced for $200. On 1 July 2020, Munna Ltd re-examined its estimates of the machine's useful life and residual value and decided that the remaining useful life of this machine was 4 years from 1 July 2020 with the residual value of still $3,450. On 1 July 2021, the machine was sold for $19.000. Munna Ltd's financial year ends 30 June and prepares adjusting entries for depreciation at the end of every financial year. Required: Prepare general journal entries to record the above transactions and events in relation to the machine