Jasper Ltd adopts the revaluation model for measuring buildings. As of 30 June 2021, Jasper Ltd has one building. The following information relating to the building is available: Purchased on 2 July 2009 at a cost of $150,000. Estimated residual value $15,000, and useful life 20 years Extensions completed on 30 June 2018, at a cost of $45,000. After the extensions the building's useful life was increased by 5 years. The residual value did not change. The building was revalued upwards on 30 June 2020 to a fair value of $130,000. This resulted in a gain on revaluation of $10,656. The residual value did not change. However Jasper Ltd determined that the building had a remaining useful life of 10 years. On 30 June 2021, and prior to recording depreciation for the year, Jasper Ltd obtained a fair value for the building at $100,000. The company uses straight-line depreciation, the reporting period ends 30 June, the tax rate is 30%, and journal entries are recorded to the nearest dollar. Required: Prepare the necessary journal entries for the revaluation of the building on 30 June 2021 ONLY. (10 marks)