On $13$ February $20$X$5,$ Reekwa Company purchased an office tower for $$31\mathrm{.}2$ million. The office is a mixed$-$use property: it is owner$-$occupied and includes rental units. The fair value of the building on $31$ December $20$X$6$ is $$31\mathrm{.}6$ million and $$28\mathrm{.}1$ million on $31$ December $20$X$8.$ At the time of purchase, the office tower has a remaining useful life of $25$ years and is amortized on a straight$-$line basis. Required: Assume the property is determined to be PPE, and management applies the elimination method for the revaluation model. Prepare the required journal entries for the revaluation of the office tower in $20$X$6$ and $20$X$8.$