review.php?attempt=276&cmid=604 PUTRABLAST EKS AISY BERHAD acquired a factory at RM1,000,000 on 1 January 2013. The factory was revalued at RM1,387,500 on 31 December 2015. Meanwhile, the fair value less cost to sell on 31 December 2018 is RM1,200,000. Due to lower demand of the company's products in 2018, AISY estimated that the fair value less cost to sell RM1,000,000 and the value in use RM900,000 for the factory on 31 December 2020. The financial period ended on 31 December every year. Required: Assuming AISY use revaluation model and the factory is depreciated for 40 years using straight line method, show the journal entry of each events