no residual value. The asset is accounted for using the proportionate revaluation method and revaluation is carried out every two years. On December 31,2023 , the fair value of the building is appraised at $205,800 and on December 31,2025 its fair value is $182,000 Prepare the appropriate journal entries for December 31, 2023 and December 31, 20225. Assume depreciation has been recorded. (Do not round intermediate colculations. Round final answers to 0 decimal places e.8. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent monually. 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.)