The following selected transactions for Hopewell Rocks Industries, operating in New Brunswick occurred in 2019 and 2020. The company's year-end is December 31.

2019
Apr	1	Purchased land, building and equipment for $285,000 by signing a note payable. The appraised values for the new assets are: Land $124,500, Building $249,000, equipment $41,500. The building will be amortized using the straight-line method over 20 years with a $50,000 residual value. The equipment will be amortized over 4 years with no residual value using the double declining balance method.
	1	Paid $7,500 to improve the efficiency of the equipment.
Jun	29	Purchased a vehicle for $14,500 by signing a note. The vehicle has a residual value of $2,500 and it is estimated that the car will be driven 150,000 km over its useful life. The units of production method will be used to amortize this asset.
Dec	31	Recorded amortization on the assets. The vehicle was driven 26,000 km in 2019.
2020
Dec	1	The vehicle purchased last year proved to be very unreliable so the company sold it for $5,000. The vehicle had been driven 32,000 km in 2020
	31	Record amortization on the assets.

Required:

Record the above transactions for Hopewell Rocks Industries in the general journal.