$2-$B$)$ Darbat Company had purchased a building on $1$ January $2015$ for $100,000$ OMR and estimated the useful life as $20$ years, On $1$ January $2019,$ the building was revalued to $96,000$ OMR and useful life was revised as $12$ years $($remaining$).$ On $1$ January $2023,$ the building was revalued to $53,000$ OMR.

Record the journal entries for $1$ January $2019$ and $1$ January $2023$ revaluations.