Ivanhoe Ltd, purchased a building on January 1, 2018 for $14,640,000. Ivanhoe accounted for this asset using the revaluation model and revalued the building every two years. The building was estimated to have a useful life of 30 years with no residual value, and Ivanhoe used straight-line depreciation. On December 31, 2019, the building had a fair value of $13,804,000. On December 31, 2021, the building had a fair value of $12,581,800. Prepare the joumat entries on the books of Ivanhoe Ltd. to revalue the building on December 31, 2019 and December 31, 2021 using the asset adjustment method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required select "No Entry for the account titles and enter o fon the amounts. Round answer to o decimal places, e.g. 5,275. Record entries in the order presented in the problem.) Account Titles and Explanation Credit Date Debit To adjust depreciation on building.) (To adjust building) (To adjust depreciation on building.) (To adjust depreciation on building.) (To adjust building.) (To adjust depreciation on building.) To adjust building.)