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Splish Brothers Assets inc, a pulblicly listed companychas a bialding with an initial cost of $398000. At December 31 2023 . the date of revaluation, accumblated depreciation amounted to $101,000. The fair value of the bulbfe ty conparing it with irachictions involvine similar assets, is avsensed to be $326,700. On dersiary 5,2024,5 lish Brothers told the bulding for $221700ch th (a) Prepare the journal entry to record the sale of the building atter fuving used the cost model fCrtdit account titiei creautontoticaliy indented when the amount is entered, Do kot indent maxully. Une entry is mquind select "No Entry" for the eckerut tides and enter 6 far the amounts Lint all debit entries before codit entries)