The accountant for Ellery Co., a private company reporting under ASPE, recorded the following journal entries: 1. A building with a cost of $75,000 is reported at its fair value. The following entry was made: 2. Account Titles and Explanation Building Cash Gain on Fair Value Adjustment of Building Debit 85,000 Credit 75,000 10,000 Tickets for a musical production were sold in January and the production runs during March. The following entry was recorded in January. Account Titles and Explanation Debit Credit Cash 5,000 Admission Revenue 5,000 For each journal entry, indicate which recognition or measurement criterion has been violated. Explain.