Bandara Co held an investment property until 1 January 20X2, when the use was changed to an owner-occupied property. The fair value model was applied to the investment property and its fair value at 31 October 20X1 was $7.1m. On the date of the change of use, the property's fair value was $8.6m and the remaining useful life was 16 years. It is the company's policy to charge depreciation using the straight-line method, on a monthly basis. What, to the nearest $000, is the net effect of any required adjustments in Bandara Co's statement of profit or loss for the year ended 31 October 20X2? O $1,052,000 Cr $1,948,000 $1,948,000 Dr $1,052,000 Dr