帮忙做下这个会计分录。plzmakealljournalentries(ignorethetaxeffect)on30june2012JackLtdreportedthefollowinginformationforEquipmentinitsStatementofFinancialPositionEquipment(atcost)$750000A

　　帮忙做下这个会计分录。plzmakealljournalentries(ignorethetaxeffect)

　　on30june2012JackLtdreportedthefollowinginformationforEquipmentinitsStatementofFinancialPosition

　　Equipment(atcost)$750000

　　Accumulateddepreciation$225000

　　$525000

　　InvestigationofthePropertyandEquipmentrecordsshowedthattheEquipmentconsistedoftwoitems:EquipmentAthatoriginallycostthecompany$450000andhadacarryingamountof$270000at30June2012,andanotherEquipmentBthatoriginallycost$300000andhadacarryingamountat30June2012of$255000.BothitemsofEquipmentaredepreciatedonastraight-linebasisfor10years.

　　On1stofJan2013,thedirectorsofJackLtddecidedtoswitchthevaluationmethodfromthecostmodeltotherevaluationmodel.EquipmentAwasrevaluedtoitsfairvalueof$315000withanexpectedusefullifeof6yearsandEquipmentBwasrevaluedto$262500withanexpectedremainingusefullifeof7years.

　　On30June2013,thefairvalueofEquipmentAwasassessedat$300000,andthefutureusefullifewasre-estimatedtobe5years.ForEquipmentB,fairvaluewasassessedtobe$210000,anditsfutureusefullifewasre-estimatedtobe4yearsduetoadegreeofcommercialobsolescence.