21. Kanga Cairns Ltd owns two blocks of beachfront land, acquired in 2011 for the purposes of future residential development. Block A cost $250000 and Block B cost $350000 Valuations of the blocks are undertaken by an independent valuer on 30 June 2013 and 30 June 2015. The assessed values are: Block A Block B 2013 valuation 230000 370000 2015 valuation 290000 340000 Assuming asset revaluations were undertaken for the land in both 2013 and 2015, provide the journal entries for both years