PT Surya purchased a land and building with a value of Rp. 225,000,000.00 and Rp. 250,000,000.00 respectively for the office building in early 2010. The building's useful life is 20 years and has no residual value. On January 1, 2018, PT Surya carried out repair and renovation of offices with a value of IDR 40,000,000.00 to improve performance and service life for 4 years.

PT Surya uses the straight line method.

Keep a journal at :

a. Purchase

b. Renovation

c. Depreciation in 2018