A partisl statement of firtancial position of Widforse Ltd on December 31, 2022, shawed the following property. plant, and equipment assets accounted for under the cost model faccumulated depreciation includes depreciation for 2022 : Whithorse uses straight-fine depreciation for its build ing (remaining usefullife of 20 yeyrs. no residual value) and for its equipenent (remaining useful ife of 8 years, no residual value). Wildhorse applies IFRS and has decided to adegt the revaluation model for its building and eeul penent, effective December 31. 2022. On this date an independent appraiser assessed the tal value of the building to be $150.000 and that af the equipaxent to be $108.000. Preaare the necessary gerieral journal eatries, if ary, to zevalue the boildirs and the equipment an at December J1, 2022. using. no ertey b requirnd, ielect "No Entry" for the account shles and enter O for the amounts List all debir entries before orolit entries. (To eliminate the accumulated depreciation) (To adjust the Equipment accosint to fair value) List of Accounts saye for later Attempts: 0 of 5 used (b) The parts of this question must be completed in order. This part will be available when you complete the part above (c1) The parts of this question must be completed in order. This part will be available when you complete the part above. (c2) The parts of this question must be completed in order. This part will be avallable when you complete the part ibove