Use the information for Valued Assets Inc. from BE10.18. On January 5, 2021, Valued sold the building for $325,000 cash. Prepare the journal entries to record the sale of the building after having used

(a) The cost model,

(b) The revaluation model using the asset adjustment method,

(c) The revaluation model using the proportionate method. Do not round intermediate calculations for the percentage allocation when using the proportionate method.