Mari-Mat Berhad (MMB) started their business on 1 April 2007 The following are the description of MMB Property. Plant and Fquipment Types of PPE 1 Plant 2 Equipment (3 units) 3 Land Useful life 20 years 12 years Acquisition date April 2007 1 April 2008 19 January 2008 Acquisition cost RM400,000.00 RMIO,000.00 RM500,000.00 All of the assets were recognized at cos. MMB uses straight line method to depreciate its asset On 31" March 2012. MMB adopted the revaluation model to value its property, plant and equipment. The fair value of the equipment at revaluation date is RM80,000.00 plant RM270,000.00 and land is RM550,000.00. Annual transfers were made from revaluation reserve to retained earnings each year except for land later, the land was revalued on March 2015 for RM620,000.00. Meanwhile, the value of the plant and equipment were RM240,000.00 and RM45,000.00 respectively on 31 March 2015 In the year 2020, land and plant revalued at RM490,000.00 and RM100,000.00 respectively. Meanwhile, equipment were sold to another trader for RM2000.00 Required Prepare journal entries for MMB'S PPE transactions from 3 Ist March 2012 to 2020 Mari-Mat Berhad (MMB) started their business on 1 April 2007 The following are the description of MMB Property. Plant and Fquipment Types of PPE 1 Plant 2 Equipment (3 units) 3 Land Useful life 20 years 12 years Acquisition date April 2007 1 April 2008 19 January 2008 Acquisition cost RM400,000.00 RMIO,000.00 RM500,000.00 All of the assets were recognized at cos. MMB uses straight line method to depreciate its asset On 31" March 2012. MMB adopted the revaluation model to value its property, plant and equipment. The fair value of the equipment at revaluation date is RM80,000.00 plant RM270,000.00 and land is RM550,000.00. Annual transfers were made from revaluation reserve to retained earnings each year except for land later, the land was revalued on March 2015 for RM620,000.00. Meanwhile, the value of the plant and equipment were RM240,000.00 and RM45,000.00 respectively on 31 March 2015 In the year 2020, land and plant revalued at RM490,000.00 and RM100,000.00 respectively. Meanwhile, equipment were sold to another trader for RM2000.00 Required Prepare journal entries for MMB'S PPE transactions from 3 Ist March 2012 to 2020