On 30 June 2019, the statement of financial position of Mr S Ltd showed the following non-current asset after charging depreciation:

vehicle	$300,000
Accumulated Depreciation	(150,000)
	150,000

The company has adopted fair value for the valuation of non-current assets. This has resulted in the recognition of revaluation loss in a previous period for the vehicle of $10 000. On 30 June 2019, an independent valuer assessed the fair value of the vehicle to be $170 000 with a life of 5 years with no residual value. On 31 December 2019, the vehicle was again revalued to $160 000 with a useful life of 4 years with no residual value. The income tax rate is 30%.

Required Prepare all the necessary journal entries relating to the Vehicle from 30 June 2019 to 31 December 2019.