Johnson's Tires purchased a warehouse on July 1, 202 for $140,000 and will account for the warehouse using the revaluation method. Johnson's depreciates the asset using the straight-line method over 25 years with no residual value, and has a policy of taking half a year's depreciation in the year of purchase and year of disposal. Johnson's fiscal year end is December 31. Required: Provide all journal entries for Johnson's tires including purchase, revaluation, and disposal (ignoring tax effects)