A company purchased a building on January 1, 2020 for a cost of $1,700,000 cash. The useful life is 25 years and the residual value is $250,000. The company decided to use the revaluation model for the building. The fair value of the building on December 31, 2021 was $1,600,000, no change in value in 2022 and the fair value on December 31, 2023 was $1,400,000 Required: A) Prepare the journal entries from January 1, 2020 to December 31, 2023. B) What is the balance in the Other Comprehensive Income account on December 31, 2021 and December 31, 2023