On January 1, 2021, an entity purchased a building to be leased to a 3rd party. The cost of the building was Rp320 million. The entity estimates the useful life of the buildings is 20 years (straight-line method) and the residual value of Rp20 million. The fair value of the building as of December 31, 2021 was Rp325 million. On July 1, 2022, the entity decided to use the building for its own office building. On that date, the fair value of the building was Rp300 million. If the entity uses cost model for its investment property and building, the carrying amount of building immediately after the transfer on July 1, 2022 will be O O a. Rp320 million. b. Rp305 million. c. Rp297,500,000. d. Rp300 million. On December 31, 2021, an entity has a building with cost of Rp500 million and accumulated depreciation of Rp250 million. The entity uses revaluation model on the building. The entity made a fair value adjustment to its building and recognized loss of Rp100 million on December 31, 2021. On January 5, 2022, the entity decided to lease out that owner-occupied building and transferred it to investment property using the fair value model. At the time of transfer, the fair value of the building was Rp280 million. The gain/loss recognized in profit or loss on the transfer will be a. gain of Rp130 million. b. gain of Rp30 million. c. gain of Rp100 million. d. loss of Rp130 million. On December 31, 2021, an entity has a building with cost of Rp500 million and accumulated depreciation of Rp250 million. The entity uses revaluation model on the building. The entity made a fair value adjustment to its building and recognized loss of Rp100 million on December 31, 2021. On January 5, 2022, the entity decided to lease out that owner-occupied building and transferred it to investment property using the fair value model. At the time of transfer, the fair value of the building was Rp280 million. The gain/loss recognized in profit or loss on the transfer will be a. gain of Rp130 million. b. gain of Rp30 million. c. gain of Rp100 million. d. loss of Rp130 million. On January 1, 2021, an entity purchased a building to be leased to a 3rd party. The cost of the building was Rp320 million. The entity estimates the useful life of the buildings is 20 years (straight-line method) and the residual value of Rp20 million. The fair value of the building as of December 31, 2021 was Rp325 million. On July 1, 2022, the entity decided to use the building for its own office building. On that date, the fair value of the building was Rp300 million. If the entity uses cost model for its investment property and building, the journal entry to record the transfer on July 1, 2022 will include a. debit to investment property for Rp320 million. b. debit to accumulated depreciation of investment property for Rp15 million. c. credit to investment property for Rp300 million. d. credit to accumulated depreciation of building for Rp22,500,000