XY Manufacturers is a firm which prepares its financial statements annually to 30 September. In accounting for non-current assets, its practice is to keep its machinery account at cost and to accumulate the annual charges for depreciation in an 'Accumulated depreciation of machinery' account. At 30 September 2016 the balances on these accounts were, respectively, R42 000 and R13 400. It is the company's policy to depreciate its machinery at 12% per annum on cost, including those items bought or disposed of during the year. The company made the following purchases and sales of machinery during the three years to 30 September 2019: 1 April 2017 Bought and paid for three identical machines at R1 200 each. 30 June 2018 Sold a machine (original cost R800 on 1 January 2014) for R500 cash. 1 July 2018 Bought a second-hand machine for R560 cash and paid installation costs of R80. 1 January 2019 Sold for R900 one of the machines bought on 1 April 2017 and immediately replaced it with a new machine which cost R1 600. These were both cash transactions. REQUIRED: (a) Journal entries, including adjusting and closing entries, to record the non-current asset transactions and depreciation expense for the three years ended 30 September 2017, 2018 and 2019 (depreciation in 2019 may be calculated to the nearest R1). Include narrations. (b) Show the transactions as they would appear in the ledger accounts for Machinery, Accumulated depreciation, Depreciation expense and Profit or loss on disposal of machinery for the three financial years to 30 September 2019