On 1 July 2013, Mariza Ltd purchased a factory building for $13,500,000. Mariza Ltd depreciates buildings on a straight-line basis over 30 years, with zero residual value. Mariza Ltd measures the buildings using the cost basis of measurement. On 1 June 2016, Mariza Ltd purchased equipment for $1,000,000 to install in its factory building. During June 2016, Mariza Ltd incurred the following costs relating to the new equipment: 0 $80,000 installing the equipment in its factory building; 0 $30,000 upgrading the water and electricity services to be connected to the equipment; 0 $15,000 training staff to use the new equipment; and 0 $10,000 testing the equipment to ensure it performed correctly. On 1 July 2016, the equipment was ready for use, and Mariza Ltd commenced using and depreciating the equipment. Mariza Ltd depreciates equipment on a straight-line basis over 10 years, with zero residual value. Mariza Ltd measures equipment using the cost basis of measurement. On 30 JLme 2018: 1) Mariza Ltd decides to adopt the revaluation model for its buildings. The fair value of the factory building is $12,500,000. 2) There is an indication that the equipment may be impaired. Mariza Ltd calculates the value in use of the equipment to be $760,000 and determines the net selling price of the equipment to be $720,000. On 30 June 2020: 1) The fair value of the factory building is $9,200,000. 2) Mariza Ltd calculates the value in use of the equipment to be $620,000 and determines the net selling price of the equipment to be $660,000. On 1 July 2020, the equipment was sold for $675,000. Required: Prepare all the journal entries relating to the factory building and equipment of Mariza Ltd, from 1 July 2017 to 1 July 2020, in accordance with the requirements of AASB 116: Pmpergz, Plant and Equipment and AASB 136: Impairment of Assets. Provide all explanations and workings necessary to support your