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If the fair value of land during the acquisition on 1 July 2018 is 198,000, revalued at 252,000 at 2019 and 288,000 at 2020, The

If the fair value of land during the acquisition on 1 July 2018 is 198,000, revalued at 252,000 at 2019 and 288,000 at 2020, The associate had a share of 25% in the company, what would be the consolidated entries for the associates at the year ending 2020?

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