Shamrock Assets Inc, a publicly listed company, has a building with an initial cost of $411,000. At December 31,2023 , the date of revaluation, sccumulated depreciation amounted to $101,000. The fair value of the butlding, by comparing it with transactions involving similar assets, is assessed to be $341,000. On January 5, 2024, Shamrock sold the building for $336,000 cash. " (a) Prepare the journal entry to record the sale of the building after having used the cost model. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amsunte list all debit entries before credit entries, )