OConnor Ltd started business on 31 March 2010 in the recycling industry. The company balances its accounting records at month-end and its reporting date is 31 December. Ignore GST. The following events occurred during 2010 and 2011:

2010 April 1 Paid $140 000 cash for a second-hand disposal truck. Paid $1 500 cash to recondition the trucks engine. Aug 31 Paid $600 cash for the trucks transmission repairs and oil change. Dec 31 Recorded depreciation on the truck at 40% per annum on the diminishing balance. 2011 Mar 13 Paid $600 cash to replace a damaged bumper bar on the truck. Jul 1 Installed a new motor in the truck for a cost of $11 000. The company considered that the carrying amount of the old motor was only $600 at this date, and the old motor was written off. With the new motor installed, the trucks depreciation rate using the diminishing balance method was revised to 30% from July 1. Dec 31 Recorded depreciation on the truck.

Required: prepare general journal entries to record the above events. Narrations are not required.