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Shake Shack Limited (SSL) was incorporated on January 1, 2019, when the sole shareholder invested $2,000,000. This is the only financing the firm needed. SSL has a single project that it developed over four years. Below are details of the four years of operations. SSL used $1,800,000 of the funds to purchase land. At the end of 2022, the land was sold for its fair value. Click the icon to view the data.) Required: Complete the following tables. The first table assumes that SSL uses the historical cost basis of measurement. The second table assumes that SSL uses the revaluation model of measurement OCl refers to other comprehensive income. (Click the icon to view the historical cost table.) (Click the icon to view the revaluation model table.) Begin by completing the historical cost table, one year at a time. (Enter a "O" for any zero-balances. Use a minus sign or parentheses to enter a loss.) 4-year Historical cost basis (5000's) 2019 2020 2021 2022 total Revenue 3,800 $ 4,300 $ 3,400 $ 3,000 $ 14,500 Expenses (3,300) (3,600) (3,000) (2,500) (12,400) Gain on disposal of land Net Income (comprehensive income) Opening retained earnings Closing retained earnings Cash 1,400 $ 1,800 $ 4,350 700 S 1,800 Ind Historical cost basis ($000's) 2019 2020 2021 2022 4-year total 14,500 (12,400) Revenue $ 3,800 $ 4,300 $ 3,000 $ 3,400 $ (3,000) Expenses (3,300) (3,600) (2,500) Gain on disposal of land Net income (= comprehensive income) Opening retained earnings Closing retained earnings Cash $ 1,400 $ 1,800 $ 4,350 700 $ 1,800 Land $ 2,500 Total assets Share capital $ 2,000 Retained earnings Total shareholder's equity 4-year Revaluation model ($000's) 2019 2020 2021 2022 total Revenue $ 3,800 $ 4,300 $ 3,400 $ (3,000) 3,000 $ (2,500) 14,500 (12,400) (3,300) (3,600) Expenses Revaluation gain (loss) Gain on disposal of land Net income OCI for revaluation gain (loss) Comprehensive income Cash $ 1,400 $ 1,800 $ 4,350 700 $ 2,000 Land $ 2,700 Total assets $ 2,000 Share capital Accumulated revaluation surplus Retained earnings Total shareholder's equity Data 2019 2020 2021 2022 $ 3,800 $ 4,300 $ ($000's) Revenue (all cash) Expenses (all cash) Fair value of land at end of the year 3,400 $ 3,000 3,000 2,500 3,300 3,600 2,000 1,500 1,950 2,050 1 Historical cost table 4-year Historical cost basis ($000's) 2019 2020 2021 2022 total Revenue $ 3,800 $ 4,300 $ 3,400 $ 3,000 $ 14,500 (12,400) Expenses (3,300) (3,600) (3,000) (2,500) Gain on disposal of land Net income (= comprehensive income) Opening retained earnings 0 Closing retained earnings Cash $ 1,400 $ 1,800 $ 4,350 700 $ 1,800 Land Total assets $ 2,500 Share capital $ 2,000 1 Revaluation model table 4-year Revaluation model ($000's) 2019 2020 2021 2022 total Revenue $ 3,800 $ 14,500 4,300 $ 3,400 $3,000 $ (3,600) (3,000) (2,500) (3,300) (12,400) Expenses Revaluation gain (loss) Gain on disposal of land Net income OCI for revaluation gain (loss)" Comprehensive income Cash $ 1,400 $ 1,800 $ 4,350 700 $ 2,000 Land Total assets 2,700 Share capital $ 2,000 Accumulated revaluation cumle all