Marigold Ltd. purchased a building on January 1, 2018 for $14,640,000 Marigold 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 Marigold used straight-line depreciation. On December 31, 2019, the building had a fair value of $13,832,000. On December 31, 2021, the building had a fair value of $12,599,000 Prepare the journal entries on the books of Marigold Ltd. to revalue the building on December 31, 2019 and December 31, 2021 using the asset adjustment method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Round answer to decimal places, eg. 5,275. Record entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Dec 31, 2019 Depreciation Expense 488000 4880 Accumulated Depreciation Buildings (To adjust depreciation on building.) Buildings 168000 Revaluation Surplus (Oct 1680 (To adjust building.) Accumulated Depreciation. Buildings 494000 Buildings 4940 Buildings 168000 168C Revaluation Surplus (OCA) (To adjust building.) Accumulated Depreciation - Buildings 494000 Buildings 4940 (To adjust depreciation on building.) Revaluation Surplus (OC) 168000 Revaluation Gain or loss 11416100 Buildings 115841 (To adjust building.)