On April 13, 2020, Marigold 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. Marigold 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 Marigold took out a mortgage):

Purchase price of building		$4,040,000
Legal fees		8,270
Property transfer fees		24,200
Painting of empty apartments		5,210
Advertising for empty apartments		2,100

On April 14 the previous owner of the apartment building paid Marigold $11,700 for damage deposits from the existing tenants. On December 31, 2020, the apartment building had a fair value of $4,240,000. On December 31, 2021, it was determined that the apartment building had a fair value of $4,030,000. Assuming Marigold 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. Record entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
April 13, 2020
April 13, 2020April 14, 2020Dec. 31, 2020Dec. 31, 2021
April 13, 2020April 14, 2020Dec. 31, 2020Dec. 31, 2021
April 13, 2020April 14, 2020Dec. 31, 2020Dec. 31, 2021