The following are details extracted from the books of Bio Eve Company:

• 01/01/2018 Buildings at cost amounted to $850,000.
• 01/01/2018 The balance in the provision for depreciation account was $85,000.
• 01/06/2018 Purchased a building for $150,000.
• 01/07/2018 Sold for $95,000 a building which costs $100,000. The book value of this building on 01/07/2018 was $75,000.
• 31/12/2018 The total depreciation for the year ended 31/12/2018 was $85,000.
• 01/01/2019 The buildings were revalued at $950,000.
• 31/12/2019 Provide for depreciation at the rate of 3% of the value of the buildings on 01/01/2019.

You are required to show:

(a) The buildings account for the two years between 2018 and 2019.

(b) The provision for depreciation accounts for the two years between 2018 and 2019.

(c) The building's disposal accounts for the year ended 31/12/2018.

(d) The revaluation reserve account.