Aden Motels Inc owns a motel that it had purchased on January 1, 2017 for $1.5 million cash and is accounted for in a separate account, classified as "Structures". The company is using the revaluation model to account for its structures and revalues them annually. Aden uses straight-line depreciation of the asset's 15 year useful life with no residual value

The assets fair value was equal to its book value on December 31, 2017 and was $1,450,000 on December 31, 2018

Assuming Aiden uses the asset adjustment (elimination) method for revaluation, prepare the required journal entries for 2017 and 2018

Assuming the asset's fair value in 2019 is also $1,450,000, calculate if there is any loss for Aden Motels Inc and why.