Oriole Company purchased land in 2022 for $354,000. The land's fair value at the end of 2022 is $377,600; at the end of 2023, $330,400; and at the end of 2024, $359,900. Prepare the journal entries to record the land using revaluation accounting for 2022-2024. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit