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Exercise 10-26 On January 1, 2020, Crane Ltd. acquires a building at a cost of $210,000. 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 31i, 2022, the fair value of the building is appraised at $185,000, and on December 31, 2025, its fair value is $120,000. Crane Ltd. applies IFRS. Prepare the journal entry required on December 31, 2020. (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.) Date Account Titles and Explanation Debit Credit Dec. 31, 2020 (To record depreciation expense) SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Prepare the journal entry required on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry amounts.) required, select "No Entry" for the account titles and enter 0 for the Account Titles and Explanation Date Debit Credit Dec. 31, 2021 (To record depreciation expense) SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Prepare the journal entries required on December 31, 2022. (Credit account titles are automatically indented when the amount amounts.) entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the Date Account Titles and Explanation Debit Credit Dec. 31, 2022 (To record depreciation expense) Dec. 31, 2022 (To eliminate the accumulated depreciation) Dec. 31, 2022 (To adjust the Buildings account to fair value) List Of Accounts Exercise 10-17 Accounts Payable Accounts Recelvable Accumulated Depreciation Buildings Accumulated Depreclation Equipment Accumulated Depreclation Leasehold Improvements Accumulated Depreciation - Machinery Accumulated Depreclation Vehicles Advertising Expense Asset Retirement Obligation Buildings Cash Common Shares Contributed Surplus Contributed Surplus Donated Capital Cost of Goods Sold Deferred Revenue Government Grants Depreclation Expense Donation Revenue Equipment Finance Expense Finance Revenue Gain or Loss in Value of Investment Property Gain on Disposal of Building Gain on Disposal of Equipment Gain on Disposal of Machinery Gain on Disposal of Vehicles GST Payable GST Receivable Interest Expense Interest Income Interest Payable Interest Recelvable Inventory Investment Property Land Land Improvements Loss on Disposal of Building Loss on Disposal of Equipment Loss on Disposal of Land Loss on Disposal of Machinery Loss on Disposal of Vehicles Machinery Repairs and Maintenance Expense Mineral Resources Mortgage Payable No Entry Notes Payable Notes Receivable Office Expense Owner's Drawings Prepaid Expenses Prepaid Insurance Profit on Construction Purchase Discounts Purchase Returns and Allowances Rent Expense Revaluation Gain or Loss Revaluation Surplus (OCI) Revenue Government Grants Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Service Revenue Supplies Supplies Expense Tenant Deposits Liability Vehicles