Presented below are transactions eand events related to PPE and intagible assets of Goodlife Co$.$ during $2021$

$12-$Jan A production machine was exchanged with new one. The cost of old machine was Rp$300\mathrm{.}000\mathrm{.}000$ and

has been depreciated Rp $250\mathrm{.}000\mathrm{.}000$ until $1$ January $2021.$ In addiciton of old machine, Goodlife must

pay for the remaining. The fair value of old machine is $Rp40\mathrm{.}000\mathrm{.}000$ and list price of new machine is

Rp$350\mathrm{.}000\mathrm{.}000.$ seller applies a trade in allowance for old machine amounted to Rp$30\mathrm{.}000\mathrm{.}000$

$15-$Jan Purchased laboratory equipment for Rp$80\mathrm{.}000\mathrm{.}00$ for improving R&D facility

$10-$Feb purchased laboratroy supplies for Rp$50\mathrm{.}000\mathrm{.}000$

Purchased a track of land that old building on it for Rp$500\mathrm{.}000\mathrm{.}000.$ Cost for old building removal was

Rp$8\mathrm{.}00\mathrm{.}000\mathrm{.}000.$ In addition, company paid delinquent real estate tax for Rp$10\mathrm{.}000\mathrm{.}000$ and legal fees for

$20-$Mar Rp$5\mathrm{.}000\mathrm{.}000.$ Old building residuals were sold Rp$4\mathrm{.}000\mathrm{.}000$

$25-$Apr Cost of human trial of Serum XX is Rp$40\mathrm{.}000\mathrm{.}000$

Company incurred Rp$20\mathrm{.}000\mathrm{.}000$ for patent registration of Serum XX$.$ For this process, Goodlife also paid

$05-$Jun legal consultant for Rp$15\mathrm{.}000\mathrm{.}000$

$01-$Jul Goodlife began to produce and serum XX

$10-$Nov Purchased trade mark of Serrato for Rp $30\mathrm{.}000\mathrm{.}000$

Accounting policy dealing with PPE and intangible are as follows: double declining balance methode for production

machine depreciation whereas equipments are depreciated by using straight$-$line method. Equipments have useful

life of $5$ years whereas machinery and limited life intangible are $10$ years. company have spent Rp$35\mathrm{.}000\mathrm{.}000$ for

Serum XX development prior to reaching human trial phase. Intangible assets are amotized by using straight$-$line

method. in addiction, there is a goodwill amounted to $Rp40\mathrm{.}000\mathrm{.}000$ from acquisition of a subsidiary in previous year.

required:

a$.$ prepare all necessary journals to records transactions and events above

b$.$ prepare all the journal entry to record depreciagton and amortization for $2021$

c$.$ prepare presentation of PPE and intangible assets in Statement of Financial Position as of $31$ December $2021$