On 30 June 2020, RMJ KidsRUs Ltd decides to sell its delivery car and replace it by purchasing a new delivery van which would offer greater capacity to move products, The old delivery car had originally been recorded at a cost of $23,000, had an estimated residual value of $1,900 and had a carrying value of $5,300 as at 30 June 2020 (the day it was sold). RMJ KidsRUs Ltd sold the delivery car for $5.900 in cash. On 1 July 2020, RMJ KidsRUs Ltd acquired a large delivery van with a list price of $124.000 but was able to negotiate a 6% discount for cash payment. RMJ KidsRUs Ltd also paid cash of $9,100 for mandatory third-party insurance. $7,800 for compulsory stamp duty. $9,500 for a 5-year insurance policy, and $11,500 to install customised shelving within the van as needed to facilitate safe storage of goods to be delivered. The delivery van has a $21,000 residual value and ATO rules state that it must be depreciated using the Reducing Balance method (at 2 x straight-line rate), over its 10-year useful life. Required: a) Journalise the sale of the old delivery car on 30 June 2020 (2 marks) b) Journalise all transactions relating to the delivery van purchase on 1 July 2020 (2 marks) c) Journalise the depreciation of the new delivery truck for the financial year ending 31 December 2020 (2 marks) Note: No explanations are required to accompany the journals, and please distinguish between your responses to part a), b) and c)