Greenpeace Limited is a manufacturing entity that operates throughout the world and is dual listed on both the JSE Ltd and London Stock Exchange. The company purchased an item of plant on 1 January 2020. It was installed and available for use in the manner intended by management on the same day. The cost price of the plant was R900 000. It has an estimated useful life of four years and a nil residual value. Greenpeace Limited uses the revaluation model for the measurement of its property. plant and equipment and, due to the nature of its operations, the company has a policy of revaluing its property, plant and equipment on an annual basis. The net replacement value method is used. The company transfers the revaluation surplus to retained earnings as the asset is used. The fair value of the plant was estimated using discounted cash flows by an independent valuer at 01 January 2021 and 01 January 2022 as shown in the following table. The useful life and residual value remained unchanged DATE 01 January 2021 01 January 2022 FAIR VALUES R825 000 R400 000 No Required (a) Show all related journal entries for the years ended 31 December 2020, 2021 and 2022. " Ignore narrations for journal entry narrations You must indicate which component, part and item of the financial statements is affected by the journal entry by indicating SOFP/OCI/P&L Marks 20