Selected transactions of Coromandel Ltd are given below. The company uses straight-line depreciation and calculates depreciation expense to the nearest whole month. Prepare journal entries to record the purchase of the assets and to record depreciation expense on 30 June 2018 and 2019 , the end of the company's reporting periods. (Enter all debit entries first, followed by all credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Open a machinery account (no. 230) and an accumulated depreciation - machinery account (no. 231), and prepare subsidiary property and plant records for the two assets. Post the journal entries to the general ledger accounts and to the subsidiary property and plant records. (Leave blank any answer fields that do not require an answer. Round answers to 0 decimal places. e.g. 5.275.) \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|c|}{ Property and plant record } \\ \hline Item & & & Bottle washer & Account no. & & & 230231 \\ \hline Serial no. & & & 17538x & General ledger account & & & Machinery \\ \hline Purchased from & & & \multicolumn{5}{|l|}{ Brampton Ltd } \\ \hline Useful life & & & 5 years & Residual value & & & $8,000 \\ \hline \multicolumn{2}{|l|}{ Depreciation p.a. } & & $7,800 & Depreciation method & & & Straight-line \\ \hline & & \multicolumn{3}{|c|}{ Asset } & \multicolumn{3}{|c|}{ Accumulated depreciation } \\ \hline Explanation & Post ref. & Dr & Cr & Bal. & Dr & Cr & Bal. \\ \hline \multicolumn{8}{|l|}{ 4/1/18 } \\ \hline \multicolumn{8}{|l|}{30/6/18} \\ \hline 30/6/19 & & & & & & & \\ \hline \end{tabular} Coromandel Ltd General journal (extract) Date Particulars 2018 Jan. 4 Depreciation expense Accumulated depreciation - machinery Cash at bank GST receivable Machinery (To record purchase of bottle washer) Apr. 10 Debit Credit