Swift Ltd owned the following items of property, plant and equipment as at 30 June 2023. Office building - 150,000 Accumulated depreciation - 23,375 Additional information (at 30 June 2023) The straight-line method of depreciation is used for all depreciable items of PPE. Depreciation is charged to the nearest month and all figures are rounded to the nearest dollar. The office building was constructed on 1 April 2019. Its estimated useful life is 20 years and it has an estimated residual value of $40 000. 1. Prepare general journal entries to record the transactions and events for the reporting period ended 30 June 2024 in relation to the following assets: (a) Office building