at travel limited acquired a two-story building for use as an office on june 30,2012 at $2million. The building is expected to have a useful life of 20 years and a residual value of $100,000. The company used the straight-line method to depreciate the building. On1 july,2013 the company paid $38,000 for the completion of the newly built car park lots at the back of the building. The market value of the building was estimated at $2.2million and $2.5 million on June30,2013 and 2014 respectively

1.determine the carrying amount of the building as at June30 2013 and 2014 if the company used the cost model method to account for the building 2.determine the carrying amount of the building as at June30 2p13 and 2014 if the company used the revaluation method to account for the biolding where the balance of the accumulated depreciation on the date of the revaluation is adjusted using: a) write-off method b) the proportionate restatement method