The company purchased a building worth IDR $25$ billion from excess cash for investment purposes

which is estimated to have a useful life of $50$ years with a residual value of IDR $5$ billion.

The company uses methods:

a$.$ Cost

b$.$ Fair Value

Fair value December $31,2023$ IDR $30$ billion

Fair value December $31,2023$ IDR $26$ billion

Instructions: make a journal according to the instructions