Accountant (Pty) Ltd is a retailer, specializing in the sale of children's clothes. It has a 31 December year-end. The company has asked for your assistance in preparing the annual financial statements for the year ending 31 December 2022. The company's business has been growing and on 1 January 2022 it decided to relocate to new premises it was constructing. The company rented out the old building upon vacating it. - The company moved from the old building which it had purchased on 1 February 2020. The purchase price of the building was R900,000. The company depreciates buildings on the straight-line method over 20 years. The building has no residual value. - The fair value of the building on: 31 December 2022 was R825,000 31 December 2022 was R870,000 Required: Prepare the journal entries for the transactions above and the year-end journal entries. (20 Marks)