Waterfall Inc. owns a building that meets the definition of an investment property, carried at cost$.$ As of $31$ December $2018,$ the carrying amount of the building was $20$ million.

On $31$ December $2016$ and $31$ December $2017,$ Waterfall inc. disclosed that the fair value of the building was $22$ million and $21$ million, respectively. On $31$ December $2017,$ the fair value of the building is $21$ million.

During $2019,$ Waterfall Inc. decides to adopt the fair value model in accordance with IAS $40$ as the management believes the use of the fair value model will result in financial statements providing more reliable and more relevant information.

Which of the following journal entries best represent the restatement of the $31$ December $2018$ year$-$end balances?