Blue Ltd. purchased a building on January 1,2021 for $15,270,000. Blue accounted for this asset using the revaluation model and revalued the building every two years. The building was estimated to have a useful life of 30 years with no residual value, and Blue used straight-line depreciation. On December 31,2022 , the building had a fair value of $14,420,000. On December 31,2024 , the building had a fair value of $13,132,200. Prepare the journal entries on the following dates on the books of Blue Ltd. to revalue the building using the asset adjustment method. (Credit 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 o for the amounts. List all debit entries before credit entries. Round answer to 0 decimal places, e.g. 5,275 . Record entries in the order presented in the problem.) (To eliminate Accumulated depreciation.) (To adjust building account to fair value.) (To eliminate Accumulated depreciation.) (To adjust building account to fair value.)