EX 5: Transfers of investment property A company acquired a building for CU 100000 in 20X1 and rented it out to tenants for several years. On 1 January 20X4, the company decided to terminate the rental contracts with tenants and started to use the building for its own office space. On 1 January 20X4: - Carrying amount of building was CU 150000 (being its fair value) - Expected useful life is 30 years - Fair value of building at 31 December 20X4 was CU155000. Show the journal entries with respect to this building in 20X4. Company applies cost model for its p0roperty, plant and equipment and fair value model for its investment property