Sama Inc, uses the revaluation model for its equipment. The equipment was purchased on Jan 1, 2015, for $350,000. At that time, the useful life of the equipment was estimated as 10 years, with no residual value. The last revaluation of the equipment to its fair value took place on December 31, 2019. The following information is provided from Sama's books on December 31, 2021: Equipment Accumulated depreciation, recorded up to December 31, 2020. Accumulated OCI- revaluation of equipment 250,000 50,000 75,000 Depreciation of 2021 has not been recorded yet. On December 31, 2022, the equipment fair value is $20,000. Required: Prepare all the journal entries related to the depreciation and revaluation of the equipment in 2021, and 2022