A partial statement of financial position of Oriole Ltd, on December 31,2022, showed the following property, plant, and equipment asiets accounted for under the cost model (accumulated depreciation includes depreciation for 2022): 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. (a) Prepare the necessary general journal entries, if any, to revalue the building and the equipment as at December 31, 2022, using Prepare the necessary general journal entries, if any, to revalue the building and the equipment as at December 31,2022 , using the isset adjustincht method, fCredt account titles are cutomatically indented when the amount is entered. Do not indent mantually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) (To adjust the Buildings account to fair value) (To eliminate the accumulated depreciation) (To adjust the Equipment account to fair value)