CT Investments Limited (CTI) is involved in the construction of buildings for resale, for leasing and for private use. 1. On 30 September 2019 the operating lease of a building in Parow ended and CTI moved its head office into this building. The fair value of this building was R3 000 000 on 31 December 2018, R3 500 000 on 30 September 2019 and R3 750 000 on 31 December 2019. This building in Parow was constructed and completed by CTI on 30 September 2014 and had a total useful life of 15 years. The residual value of this building was always estimated to be R1 000 000. 2. Before moving its head office to the above building in Parow, CTI occupied a building in Bellville as its head office. CTI completed this Bellville building at a cost of R2 000 000 and moved its head office into this building on completion at 1 January 2015. The total useful life of the building was 20 years and its residual value was R500 000. On 30 September 2019 CTI entered into an operating lease for 10 years on this Bellville building. The fair value of this Bellville building was R2 500 000 on 31 December 2018, R2 800 000 on 30 September 2019 and R2 700 000 on 31 December 2019. 3. On 1 January 2016 CTI completed a building in Goodwood at a cost of R3 500 000 and entered into a 15 year operating lease. At the date of completion it was not possible to reliably measure the fair value of this building on a continuing basis. This building has a total useful life of 20 years and a residual value of R1 000 000. From 1 July 2019 it was possible to measure the fair value of this building and the fair value was R4 000 000 on 1 July 2019 and R4 200 000 on 31 December 2019. 4. CTI constructed and completed a building in Cape Town at a cost of R1 000 000 on 31 December 2018 for sale in the ordinary course of business. On 1 July 2019 CTI entered into an operating lease on this Cape Town building. The fair value of this Cape Town building was R1 150 000 on 31 December 2018, R1 200 000 on 1 July 2019 and R1 350 000 on 31 December 2019. Additional information: CTI applies the fair value model to its investment properties and the cost model to its property, plant and equipment. REQUIRED: Complete the journal entries relating to the buildings of CT Investments Limited for the year ended 31 December 2019.