Assume that jk Company has adopted the revaluation model for its property, plant, and equipment. Costs and fair values are as follows: land buildings cost 1000000 735000 fair value at the end of year 1 1100000 600000 fair value at the end of year 2 1200000 1000000 fair value at the end of year 3 1100000 720000 1. what amount should be recorded into revaluation surplus (or loss on revaluation) for land at the end of Year1 2. Please do all necessary journal entries at the end of Year1 3. what is the net change in comprehensive income for Year1? 4. what is the net change in net income for year1? 5. Please do all necessary journal entries at the end of Year2 6. what is the net change in comprehensive income for year2? 7. what is the net change in net income for year2? 8. Please do all necessary journal entries at the end of Year3 9. what is the net change in comprehensive income for year3? 10. what is the net change in net income for year3?