Jarziz Company purchased land on $1$ January $2020$ for $52,000$ OMR. At the end of $2022,$ the company revalued the land and increased its value on the balance sheet by $11,000$ OMR.

At the end of $2023,$ there is a decrease in all land values in the region and the company conducted a search for the current market value of the land and found that the market value $43,000$ OMR.

Record both of the journal entry at the end of $2022$ and $2023,$ respectively.