Ayayai Corporation purchased a delivery truck in early January 2023. The truck cost $83,800, and was to be depreciated over 8 years, assuming no residual value. Ayayai decided to account for this truck using the revaluation model, with the truck to be revalued every two years. The truck's fair value at the end of 2024 was $66,800. Prepare the journal entries to revalue the truck on December 31, 2024 assuming Ayayai uses the asset adjustment method. (Credlt account titles are automatically indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entrles before credit entrles.)