A partial statement of financial position of Sunland 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): Sunland 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). Sunland 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 $153,000 and that of the equipment to be $93,000. Prepare the necessary general journal entries, if any, to revalue the building and the equipment as at December 31,2022 using the proportionate method, (Credit occount titles ore automatically indented when the amount is entered. Do not indent manually if no entry is required, select "No Entry" for the account tities and enter O for the amounts. List all debit entries before credit entries Do not round intermediate calculations. Round final answers to Odecimal places, es. 5,275)