ABC corporation has the following balances on 1 January 2019: Equipment \$1000 Accumulated Depreciation, Equipment \$ 400 During 2019, the following transactions took place: - On 1 September 2019, the company imported an additional Equipment from USA with a list price $200 paying $150 cash and the remaining amount on credit. - On 10 September 2019, the company paid Transportation for the Equipment $100 cash. - On 25 September 2019, the company paid customs and tariffs $100 cash. - The new Equipment was ready to be used starting 1 October 2019. Required: Prepare all necessary journal entries.