Prepare the necessary general journal entries, if any, to revalue the building and the equipment as at December $31,2022,$ using

the proportionate method. $($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. Do not

round intermediate calculations. Round final answers to $0$ decimal places, e$.$g$.5,275.)$

Account Titles and Explanation

Debit

Credit

$($To record revaluation of the building$)$

$($To adjust the Equipment

account to fair value$)$ help me