Zoom Ltd acquires a motor vehicle on 1 July 2021 for $60,000. The useful life and residual value of the motor vehicle is estimated to be five years and $10,000 respectively. At 30 June 2022, Zoom Ltd uses the cost model for motor vehicles. The directors elect to depreciate motor vehicles on a straight-line basis. Zoom Ltds directors then elect to adopt the revaluation model on 1 July 2022. They determine at this date that the fair value of this motor vehicle is $52,000. As at 1 July 2022, this motor vehicle is expected to have a remaining useful life of four years. At 30 June 2023, the directors determine that the fair value of this motor vehicle is $28,000. Required: Prepare the necessary journal entries for the period 1 July 2021 to 30 June 2023 to record the acquisition of the motor vehicle, depreciation, and revaluation entries in accordance with AASB 116. Show all relevant dates and workings