see as the photo (a) Prepare general journal entries for the year ended 30 June 2013 to record the valuation adjustments of the land and motor

see as the photo (a)  Prepare general journal entries for the year ended 30 June 2013 to record the valuation adjustments of the land and motor vehicles in accordance with AASB 116 based on the information above. Show workings and justify your answer.

(b)   Prepare general journal entries for the year ended 30 June 2013 to record the valuation adjustment of the equipment in accordance with AASB 136 based on the information above. Show workings and justify your answer.