On April $13,2023,$ Buffalo Ltd$.$ purchased a small apartment building with eight suites. The building qualified as an investment

property under IAS $40.$ At the time of purchase, six out of the eight suites were rented. Buffalo paid the following items at the time of

its acquisition of the apartment building $($all items were paid in cash except for the building itself, for which Buffalo took out a

mortgage$)$:

On April $14$ the previous owner of the apartment building paid Buffalo $$13,000$ for damage deposits from the existing tenants.

On December $31,2023,$ the apartment building had a fair value of $$5,310,000.$ On December $31,2024,$ it was determined that the

apartment building had a fair value of $$5,100,000.$

Assuming Buffalo follows IFRS, prepare the journal entries required to record the above events. $($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. Record entries in the order presented in the problem.$)$