A partial statement of financial position of Oriole Ltd. on December 31, 2022, showed the following property, plant, and equipment assets accounted for under the cost model (accumulated depreciation includes depreciation for 2022): Buildings $295,000 Less: Accumulated depreciation 95,000 $200,000 Equipment $125,000 Less: Accumulated depreciation 45,000 80,000 Oriole uses straight-line depreciation for its building (remaining useful life of 20 years, no residual value) and for its equipment (remaining useful life of 8 years, no residual value). Oriole applies IFRS and has decided to adopt the revaluation model for its building and equipment, effective December 31, 2022. On this date, an independent appraiser assessed the fair value of the building to be $145,000 and that of the equipment to be $94,000. Prepare the necessary general journal entries, if any, to revalue the building and the equipment as at December 31, 2022, using the asset adjustment method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries) Account Titles and Explanation Debit Credit (To eliminate the accumulated depreciation) (To adjust the Buildings account to fair value) (To eliminate the accumulated depreciation)