Libreville Limited paid $200,000,000 cash for a shopping centre on January 1, 2019. It was determined that the straight line method of depreciation would be used and that the shopping centre has a 20- year useful life with a $2,000,000 residual value. Libreville Limited decided to use the revaluation model (more specifically, the asset adjustment method) for this shopping centre. Libreville Limited also plans to revalue the shopping centre annually. The shopping centres fair value was $200,000,000 on December 31, 2020 and $192,000,000 on December 31, 2021. Required Prepare all required journal entries in good form for 2019 and 2020