Sheffield Company purchased land in 2022 for $336,000. The land's fair value at the end of 2022 is $358,400; at the end of 2023 , $313,600; and at the end of 2024,$341,600. Prepare the journal entries to record the land using revaluation accounting for 2022-2024. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is indent manually. Record journal entries in the order presented in the problem.)