Week 6 Tutoriel Saved 5. Bronte Ltd has an accounting policy of measuring property, plant and equipment at cost. It has a parcel of land, which it acquired in 2021 at a cost of $500 000. In 2022 it was determined that the recoverable amount was $450 000. In 2023 the organisation switched to the fair-value model. The land was considered to have a fair value of $510 000 in 2023 REQUIRED Provide the accounting journal entries to account for the changes in the value of the land in 2022 and 2023