Prepare journal entries to record the transactions for Zeta from 1 December 2019 up to 1 June 2020 with regards to the disposal of a specific machinery.

(3) On 1 June 2020, Zeta disposed of a specific machinery (under the category of plant and equipment) with a carrying amount of $1.715 million at 1 December 2019 (original cost $3.5 million) for $1.1 million by cheque. Other than the above buildings classified under HKAS 16, Zeta also has a portfolio of buildings (or part of the buildings) treated as investment properties as at 30 November 2020. They are as follows: (1) Building being self-constructed for future use as investment property (ii) An unused flat let out to directors of Zeta (iii) Former warehouse, unoccupied and no longer required as a warehouse future use to be determined The newly appointed accounting manager of Zeta is not certain about the accounting classification of the above three buildings