On December 31,2022 , ALR classified one of its plant assots, land, as held for sale. The carrying value of the land as of that date was $2,000,000. The fair value less selling costs on that date was $1,800,000. As of December 31,2023 , the company had not sold the asset, but ALR still classified it as held for sale. The fair value net of seling costs as of December 31,2023 , was $1,950,000. Based on this information, indicate how ALR should report the asset on its December 31, 2022, and December 31, 2023, balance sheets Prepare any joumal entries required