The Jannis Corporation uses the revaluation method for its buildings. One of the

buildings was purchased on December 31, 20x0 at a cost of $2,100,000 and is being

depreciated on the straight line method over 25 years. There is no residual value.

The fair value of the building was assessed at $1,950,000, $1,500,000 and $1,380,000 at

December 31, 20x2, December 31, 20x5 and December 31, 20x10 respectively.

Write all journal entries relative to the building for the years ended December 31, 20x2,

20x5 and 20x10.