Part A $-$ Burleigh Brews Pty Ltd purchased a new packaging machine on $1$ September $2022$ at a total instaHed cost of $$205,150($GST Inclusive$).$ The production manager of Burleigh Brews Pty Ltd estimated that the machine has a residual value of $$25,000($excluding GST$).$ The packaging machine is expected to be used for $13,000$ working hours during its $10-$year life. Assume a $31$ December yearend.

Required: Assuming Burleigh Brews Pty Ltd uses the reducing balance method to account for depreciation, the reducing balance depreciation rate applied is $20\%$ and that its financial year ends on $31$ December, prepare journal entries to record:

a$.$ the purchase of the packaging machinery on $1$ September $2022,$ and

b$.$ depreciation expense for year ended $31$ December $2022.$

Please round your answers to the nearest dollar.