Satria Bhd acquired a property on 1 January 2016 at a cost of RM980,000. Expected useful life is 20 years. The company's policy is to revalue its properties every three years. The market value of the property on 31 December 2018 was RM1,300,000. Satria Bhd sold the property for RM1,000,000 on 1 January 2020. Satria Bhd adopts the revaluation model to account for its property. Required: Prepare the journal entries on: a) b) c) d) e) f) 1 January 2016 31 December 2016 31 December 2017 31 December 2018 31 December 2019 1 January 2020