Finlay Limited constructed a building at a cost of $2.8 million and has occupied it since January 2003 . It was estimated at that time that its life would be 40 years, with no residual value. In January 2023, a new roof was installed at a cost of $370,000, and it was estimated then that the building would have a useful life of 25 years from that date. The cost of the old roof was $190,000 and was capitalized in the Buildings account at that time. Finlay follows IFRS for its financial statements. Prepare the entry in January 2023 to record the revision in the building's estimated life, if necessary. (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 0 for the amounts. List debit entry before credit entry.)