struggling in this question, it is about financial reporting of PPE. please help:}

Question 4 (15 marks) Yellow River Ltd is an investment company and a property developer. for own use properties and fair value model for investment properties. properties at 31 December 2016, the end of the financial year. It adopts cost model It had the following Nature Original cost SM 18 10 amount $M 50 28 Building 1 Investment property Building 2 Investment property under All buildings were acquired started construction in July 2010 with estimated useful life of 50 years and zero residual value. Depreciation (if necessary) is calculated on a monthly basis starting from July 2010. Yellow River Ltd carried out the following activities in 2017 .Refurbish Building 1 at a cost of S2MM on 1 April. The refurbishment work was completed on 31 May 2017 and after refurbishment, Yellow River was able to request a higher rental from the market. The fair value at that date was $70M Completed the construction of Building 2 on 31 August 2017 with additional expenditure of S6NM An extemal valuer has been appointed to perform a valuation for all the properties. The estimated fair values at 31 December 2017 are as follows: Building 1 Bu 31 December 2017 (S M) 80 30 The valuer did not revise the estimated useful life of the buildings after the valuation. Required: a. Prepare accounting jourmal entries (with narratives) for the properties for the year ended 2017. (15 marks)