$(2\mathrm{.}5)$ On $01\mathrm{.}09\mathrm{.}2017$ The company acquired a two$-$floor building for $50,000$ USD.

The company uses straight$-$line depreciation method on a monthly basis. Useful life of

the building is $10$ years. On $31\mathrm{.}12\mathrm{.}2019$ the building was revalued to $60,000$ USD.

On $31\mathrm{.}12\mathrm{.}2020$ the building was sold for $55,000$ USD. Company's year end is $31$

December.