Prepare the journal entries at the end of $20$X$0,20$X$1,$ and $20$X$2$ to record any changes in value to this land asset if White chooses the IFRS cost model to value this property.

Prepare the journal entries at the end of $20$X$0,20$X$1,$ and $20$X$2$ to record any changes in value to this land asset if White chooses the IFRS revaluation model to value this property.