On January 1, 2017, Anthony Ltd. acquires a building at a cost of $230,000. The building is expected to have a 20-year life and no residual value. The asset is accounted for under the revaluation model, using the asset adjustment method. Revaluations are carried out every three years. On December 31, 2019. the fair value of the building is appraised at $205,000, and on December 31, 2022, its fair value is $150,000. Anthony Ltd. applies IFRS. Prepare the revaluation journal entries required on December 31, 2022. (e) (2 marks) Prepare the revaluation journal entries required on December 31, 2019 if Anthony uses the proportionate method. (f)(3 marks) From the perspective of an investor in Anthony, discuss the financial statement effects of using the revaluation model instead of the cost model to determine the carrying amount of Anthony's building