PT Risalah Hati uses a revaluation model for one class of equipment it uses for its gold cane production business. This tool was purchased on January 2, 2021 for $500,000 and has a useful life of 10 years with no residual value. PT Risalah Hati has the following information related to this tool (assume that the useful life and residual value of the tool does not change during the information period presented below). Date Fair Value 2 January 2021 $500,000 31 December 2021 $468,000 31 December 2022 $380,000 31 December 2023 $355,000 a. Make the necessary journals on December 31, 2021, 2022, and 2023 if the company uses: 1. Cost models; and 2. Revaluation model b. Determine the value that PT Risalah Hati must report on 31 December 2021, 2022 and 2023 for accounts: Equipment, Accumulated Depreciation, Revaluation Surplus, Depreciation Expense, and Loss on Impairment when using: 1. Cost models; and 2. Revaluation model c. Keep a journal for the sale of this equipment by PT Risalah Hati on January 2, 2024 for $330,000