OnOctober 1. 2023. Orlale Ainways Lta. pucchased a new convercial aircraft for a torat cost od $106.09 milion. included in the lotal useful ile of each of the aireraft's 2 englnes is 10 years. with a residual value of 51.06 millon. The estimsted oseful lite of the airtifatt' body is 10 years, with a residual value of 55.30 mililon. The entire aircratt's useful life is limited to the lite of the alicraftis beify? (a) Prepare the kournat entries required on October 1,2023, and December 31, 2023, if Oriole Alrways prepares hanancial itatem eits in accordance whth IFRS and usessitralght-line deprecizilon. Errdit occount fitier ore outamaticaly indented when the omount is entered, Do not indent manubly N no entry h required, select "Wo Entry for the account titles and enter of for the amenth bit ali debit ensiles before credit entries)