Ex6 Building and 2 models On 1 January 20X1, ABC company acquired a building with the total cost of CU 300 000. As of 31 December 20X1, the following information is available: What accounting entries shall ABC make with respect to this building in 20X1 under: Fair value model Revaluation model Building's useful life is 30 years. Building's fair value at 31 December 20X1 is CU 310 000.