For the following transactions/events , where relevant: a) Show all your calculations. b) Show all relevant journal entries c) Identify, provide and discuss the applicable accounting standard(s) for the events/transactions relate(s) to and why as required. Surf Ltd has a block of land which cost $200,000. It uses the revaluation model and on 30 June 2020, the land has a carrying amount of $250,000 (having previously revalued upwards from $200,000). Required: Prepare the journal entries (including narrations) for each of the following (you can ignore income tax effects): ? On 30 June 2021, the land is revalued down to $190,000. ? On 30 June 2022, the land is revalued up to $230,000. ? On 15 May 2023, the land is sold for $260,000. As noted above, you should also identify and discuss the applicable accounting standard(s) for the events/transactions relate as part of your response.