Swifty Company purchased land in 2022 for $252,000. The land's fair value at the end of 2022 is $268,800; at the end of 2023 , $235,200; and at the end of 2024,$256,200. 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 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)