2: PPE REVALUATION (10 MARKS) In the 30 June 2021 annual report of ABC Ltd reported the following: Land (at cost) 200,000 Land is measured using the cost model. At 30 June 2021, Land was assessed to have a fair value of $210 000. At 30 June 2022, Land was assessed to have a fair value of S 180 000. El Question 3 Required Prepare the land revaluation journal entries for the period ended on 30 June 2021 and