Headland Lid, purchased a bullding on January 1, 2021 for $15,270,000. He fdand accounted for this awet uding thereashetion and Headland used straight-Iine depreclation, On December 31, 2022, the bullding had o fair value of 314,420 po0. On Becember 31 . 2024 , the building had a fair value of $13,132,200. Prepare the journal entries on the following dates on the books of Headland Ltd to revalue the baliding using the asset adifatment method. (Credit ocoount tities are outomatically indented when the amount bentered. Do not indent manually, if no entry is reculred, sebat "No Entry" for the account titles and enter 0 for the amounts. List all debit entrles before credit entries, Round answar to 0 doctmai pisces, es 5.275. Record entries in the order presented in the problem. (To ad)ust building account to Enir velee) (To eliminate Accumulated depreciation.) (To adjust building account to fair value.)