Johnson Ltd. purchased a building on January 1, 2018 for $15,210,000. Johnson 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 Johnson used straight-line depreciation. On December 31, 2019, the building had a fair value of $14,364,000. On December 31, 2021, the building had a fair value of $13,089,200. Prepare the journal entries on the books of Johnson Ltd. to revalue the building on December 31, 2019 and December 31, 2021 using the asset adjustment method.