On January 1, 2022, Bridgeport Corporation acquires a building at a cost of $330,000. The building is expected to have a 30-year life and no residual value. The asset is accounted for using the proportionate revaluation method and revaluation is carried out every two years. On December 31, 2023, the fair value of the building is appraised at $323,400, and on December 31, 2025, its fair value is $286,000. Prepare the appropriate journal entries for December 31, 2023, and December 31, 2025. Assume depreciation has been recorded. (Do not round intermediate calculations. Round the final answer to 0 decimal places e.g. 5,275. 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.)

Please show how to get these numbers and explain.

Date Account Titles and Explanation Debit Credit Dec. 31, 2023 Bulldings 16500 Accumulated Depreclation - Bulldings Revaluation Surplus ( OCl) Dec. 31, 2025 Accumulated Depreclation - Bulldings 2200 Revaluation Surplus (OCl) 14300 Bulldings 16500