dSuppose that at the end of 2017 Jimenez decided to adopt the revaluation model for its land and buildings Prepare all required JEs using the following accounts as necessary OCI Gain Revaluations OCI Loss Revaluations Revaluation Gain Revaluation Loss Data for the revaluations follows 1The land purchased on April 1 was appraised at 2000000 The land on hand on January 1 2017 and remaining after the sale on June 1 2017 was appraised at 10000000 2The buildings were appraised at 20000000