Marin Assets Inc., a publicly listed company, has a building with an initial cost of $407,000. At December 31,2023 , the date of revaluation, accumulated depreciation amounted to $108,000. The fair value of the building, by comparing it with transactions nvolving similar assets, is assessed to be $328,900. a) Prepare the journal entries to revalue the plant under the revaluation model 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 0 for the amounts. List all debit entries before credit entries.)