Prepare the journal entries required on December 31, 2028. (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 O for the amounts. List all debit entries before credit entries. Round answers to O decimal places, e.g. 5,275.) Account Titles and Explanation Depreciation Expense Accumulated Depreciation - Buildings (To record depreciation) Accumulated Depreciation - Buildings Depreciation Expense (To eliminate the accumulated depreciation) Revaluation Surplus (OCI) Revaluation Gain or Loss Buildings (To adjust the Buildings account to fair value) Debit 6500 32500 275000 Credit 6500 32500 145000 130000