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On January 1, 2019, Walton Tools Inc. acquires a building at a cost of $135,000. The building is expected to have a 30-year life and no residual value. The asset is accounted for using the elimination revaluation method and revaluation is carried out every two years. On December 31, 2020, the fair value of the building is appraised at $132.300. Question 21 (5 points) Prepare all of the journal entries needed for the year ended December 31, 2020. Assume straight-line depreciation is used by Walton