Blue Ltd owns a building with a fair value of N$800,000 on 31 December 2021. This building has always been leased out in terms of an operating lease and classified as investment property. However, Blue Ltd dully notified the tenants of the lease termination and moved its head office into the building as from 1 July 2022. On 1 July 2022, the building had a fair value of N$820,000 and a remaining useful life of 10 years. Blue Ltd uses fair value model for investment property and cost model for property plant and equipment. Required: Provide the journal for Blue Ltd for the year ended 31 December 2022