In the 30 June 2022 annual report ABC Ltd reported the following: Land (at cost) 230,000 On 30 June 2022, the measure of Land was switched from the cost model to the revaluation model and was assessed to have a fair value of $280,000. On 30 June 2023, Land was assessed to have a fair value of $ 250,000. Required Prepare the land revaluation journal entries for the period ended on 30 June 2022 and 30 June 2023. (Please ignore the tax effect.)