The non-current asset section of Zara Berhad at 31 December 2017 is as follows:

Property, Plant and Equipment	RM
Land	65,000
Buildings (RM100,000 cost less RM2,000 depreciation)	98,000
Motor Vehicle (RM84,000 cost less RM28,800 depreciation)	55,200
Plant and Machineries (RM290,000 cost less RM134,800 depreciation)	155,200

Note:

The company uses the straight-line depreciation method for all depreciable assets. The company adopts the revaluation model for land and buildings and the cost model for motor vehicle and plant and machineries. It is the policy of the company to revalue its lands and buildings annually.

The following information is given at 1 January 2018:

An equipment, which was acquired on 1 January 2014, at a cost of RM200,000, was originally estimated to have a residual value of RM10,000 and an estimated life of 10 years. On 1 January 2018, the estimated residual value was revised to RM14,000 and the useful life was revised to a total of 8 years.

The following information may have affected the property, plant and equipment during 2018:

Date	Transactions
31 Jan	The company incurs RM30,000 to paint the exterior of its building and another RM25,000 to furnish the interior of its building. The painting and furnishing are done to improve the work environment as well as to improve the corporate image of the company. Payments are made by cash.
31 March	An equipment is sold on 31 March for RM26,000. The company purchased the equipment on 1 January 2011 for RM90,000 and estimated a RM6,000 residual value at the end of the equipment's 10-year useful life.
30 Sept	The company exchanges its old motor vehicle and RM24,000 for new motor vehicle. The old motor vehicle was purchased on 1 January 2016, for RM84,000 and was estimated to have RM12,000 residual value at the end of its 5-year life. It is estimated that the fair value of the new motor vehicle is RM63,000 on 30 September 2018. The useful life of the new motor vehicle is 5 years with RM3,000 of residual value expected at the end of its life.
31 Dec	Revaluation for the land and buildings are made as follows: i) The company revalues its land to its fair value of RM62,000. The land was bought on 1 January 2016 at a cost of RM60,000. The useful life of the land is expected to be indefinite. ii) The company chooses to revalue its buildings to its fair value of RM125,000. The buildings were bought on 1 January 2017 at a cost of RM100,000. The useful life of the buildings is expected to be 50 years. Upon revaluation, the accumulated depreciation is eliminated against the gross carrying value of the buildings.

Required:

Prepare journal entries to record the above transactions, including for the depreciation expenses on 31 December 2018 (if applicable).