Valued Assets Inc., a publicly listed company, has a building with an initial cost of $$400,000.$ At December $31,2023,$ the date of revaluation, accumulated depreciation amounted to $$110,000.$ The fair value of the building, by comparing it with transactions involving similar assets, is assessed to be $$330,000.$ Prepare the journal entries to revalue the plant under the revaluation model using $($a$)$ the asset adjustment method and $($b$)$ the proportionate method. Do not round intermediate calculations, but round final amounts to the nearest dollar