The financial statements for IIBIT Ltd at 30 June 2022, presented a building with a cost of $450 000 and accumulated depreciation amounting to $220 000. The entity has adopted the straight-line method of accounting for depreciation on the building. When initially purchased, management determined the building would have a useful life of 40 years and a residual value of $50 000. On 1 January 2025 IIBIT Ltd completed structural improvements and internal renovations amounting to $130 000, both increasing the productive capacity and remaining useful life of the building for 30 more years. There is no changed to the residual value. Ignore GST. Required (a) Calculate the number of years the building had been depreciated to 30 June 2022. (b) Prepare the general journal entries to record the cost of the structural improvements and renovations on 1 January 2025. (c) Prepare the general journal entry to record the building's depreciation expense for the year ended 30 June 2025. (2+9+2 13 marks)