Toyland Manufacturers commenced business on $1$ March $2020.$ They manufacture toys for which the following machines were purchased for cash :

Machine A$,$ R$550000,$ purchased and taken into use $1$ March $2020.$

Machine B$,$ R$660000,$ purchased $15$ August $2020$ and taken into use $1$ September $2020.$

Two delivery vehicles, costing R$275000$ each, were purchased for cash. The vehicles were taken into use on $1$ June $2020.$

On $31$ May $2021$ machine A was replaced by machine C$.$ The purchase price of machine C was R$825000.$ As machine A was traded in$,$ Toyland Manufacturers only has to pay in R$385000$ cash.

Depreciation is provided for at $20\%$ per annum using the straight line method on machinery and $20\%$ per annum using the diminishing balance method on delivery vehicles.

All purchase and selling prices include VAT. Toyland is registered for VAT. VAT is calculated at $10\%.$

REQUIRED

Record all journal entries $($excluding closing entries and narrations$)$ which relate to the above$-$mentioned information for the years ended $28$ February $2021$ and $2022.$

Note: Journal narrations are NOT required.

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