On 1 July 20X1, DPS Ltd acquired two Buildings within the same class of Property, Plant and Equipment. These were paid for in cash. Information on these assets is as follows: Building A cost $225,000 with an expected useful life of 10 years and a residual value of $75,000. Building B cost $350,000 with an expected useful life of 15 years and a residual value of $50,000. The Buildings are expected to generate benefits evenly over their useful lives (ie straight line depreciation). The class of property, plant and equipment is measured at fair value using the revaluation model specified in AASB116 Property, Plant and Equipment. At 30 June 20X2, information about the assets is as follows: Building A had a fair value of $204,000. Its useful life was reassessed to 12 years from this date with a residual value of $48,000. Building B had a fair value of $345,000. Its useful life was reassessed to 9 years from this date with a residual value of $57,000. . On 31st March 20X3, Building B was sold for $458,000 cash and not replaced. At 30 June 20X3, Building A had a fair value of $220,000. Its useful life was reassessed to 10 years from this date with a residual value of $35,000. Required Prepare the general journal entries in the records of DPS Ltd to record all the described events over the period 1 July 20X1 to 30 June 20X3 (inclusive), assuming the reporting periods end on 30th June. Round numbers to the nearest dollar. NOTE In the pages that follow there are three pages of template for your general journal entries. Narrations are not required for the general journal entries