They are in different classes of non-current assets and are to be measured at fair value, The expected useful lives of vehicles and equipment are 5 years and 10 years, respectively. Two years after purchase of these assets at 30 june 2022, the fair values of both assets were assessed. The equipment had a fair value of $45000, and the vehicles, $21000. The remaining useful lives were assessed to be 9 years for equipment and 7 years for vehicles. Required Prepare the journal entries for W Ltd for the years ending 30 june 2022