revaluation model

\begin{tabular}{|c|c|c|c|c|} \hline No & Date & General Journal & Debit & Credit \\ \hline 1 & 12/31/200 & Land & 150,000 & 150,000 \\ \hline & & Revaluation surplus & & \\ \hline & & & 250,000 & \\ \hline & 12/31/201 & Impairment loss & 150,000 & 400,000 \\ \hline & Revaluation surplus & & \\ \hline & Land & 100,000 & \\ \hline & 12/31/202 & Land & & 100,000 \\ \hline \end{tabular}