On 31st October 2022. Arbo Ltd purchased new commercial cleaning equipment from a supplier for $30,000 cash. To ship the equipment to its head office. Arbo had to pay mandatory shipping and transit insurance amounting to 5% of the purchase price. Arbo also had to pay $1,200 to callbrate and adjust the equipment to acceptable operating standards. In doing the calibration. Arbo provided $300 of supplies. Arbo also purchased a new three-year liability insurance policy on the equipment and prepaid premiums of $300 for the first year. The new commercial cleaning equipment has a $3,000 residual value and ATO rules state that it must be depreciated using the straight line method over its 5 -year useful life. Required: Journalise the depreciation of the new equipment for the financial year ending 30 June 2023 . 12 marks) Instructions: Record the joumal by selecting the correct accounts and amounts that are debited and credited in the general journal below. General Journal