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(a) Prepare the necessary journal entries for 2021, 2022, and 2023 if it decides to treat the shopping mall as an investment property under IAS 40: use fair value model. (Credit account titles are automatically indented when the arnount is entered. DO not indent manually. If no entry is required, select "NO Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. Enter amounts in llars instd Of million dollars.) Date Account Titles and Explanation Debit Credit