4. Croatia Company purchased land in 2019 for $300,000. The land's fair value at the end of 2019 is $320,000; at the end of 2020, $280,000; and at the end of 2021, $305,000. Assume that Croatia chooses to use revaluation accounting to account for its land. Instructions Prepare the journal entries to record the land using revaluation accounting for 2019-2021.