Pharoah Motels Inc. owns a motel that it had purchased on January 1, 2023, for $3.90 million cash and is accounted for in a separate account, classified as "Buildings." The company is using the revaluation model to account for its buildings and revalues them annually. Aden uses straight-line depreciation over the asset's 15-year useful life with no residual value. The asset's fair value was equal to its carrying amount on Dec. 31, 2023, and was \$3,850,000 on Dec. 31, 2024. Assuming Pharoah uses the proportionate method to adjust for revaluation, prepare all required journal entries for 2023 and 2024. (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. Round answers to 0 decimal places, e.g. 5,275. Do not round intermediate calculations.)