please answer A only

Problem 4 (18 points) Hotel ICE (Hotel) purchased an electric-powered mini bus (e-bus) in 2021, the e-bus would be used as a hotel shuttle bus commuting between the hotel and Western Kowloon Railway Station area. The hotel had the following transactions in January: a) On 1 January 2021, Hotel signed a purchase agreement with Smith Motor for HK$1,500,000 for an e-bus, HK$50,000 for repainting the e-bus into green color, HK$200,000 for an additional air-conditioner at the passenger area of the e-bus. b) On 1 January 2021, Hotel appointed a graphic designer for $5,000 to redesign the hotel's brochures to include this new e-bus. Hotel paid 50% deposit in cash on the same day and the graphic designer will deliver his designs in mid-February. On 1 January 2021, Hotel paid $2,400 for the vehicle license of the e-bus covering the period of 1 January 2021 to 31 December 2021 by cash. d) On 15 January, 2021, the e-bus was delivered to the Hotel and it was tested and confirmed by the Hotel in good condition. The Hotel accepted the e-bus and paid Smith by cash on the same day. e) On 16 January, 2021, to further improve the riding comfort of the hotel guests, Hotel decided to replace all 4 standard tires of the e-bus with an upgraded version of tires. The 4 new upgraded tires were installed into the e-bus on the same day by Smith and the cost of replacement is $12,000, hotel will pay Smith when receipt of invoice next month. f) On 25 January, 2021, Hotel noticed some problems with the e-bus' battery, however, the battery is not covered under any warranty. At the end, Hotel purchased the same model of replacement battery from Smith for $450,000. The battery was installed into the e-bus on the same day, and the Hotel received the invoice from Smith on 1 February 2021. Required: Prepare journal entries for the above transactions a) to f). (you are not required to prepare depreciation entries). (3 points each) Write down your answers on the answer sheet