White Ltd$.$ has adopted fair value for the valuation of its equipment. On $30$ June $20$X$1,$ the carrying amount of equipment was $$120,000($original cost of $$200,000$ and accumulated depreciation of $$80,000).$ In addition, White Ltd$.$s statement of financial positon as at $30$ June $20$X$1$ includes an asset revaluation surplus account of $$8,000$ for equipment. On $30$ June $20$X$1,$ the fair value of the equipment was assessed as $$100,000$ and the equipment was revalued. Prior to the revaluation, annual depreciation expense for the equipment was $$10,000.$ Following the revaluation, annual depreciation expense was $$8,000.$ One year later, on $30$ June $20$X$2,$ the fair value of the equipment was assessed as $$113,000.$

Required:

Prepare the journal entries of White Ltd to account for the revaluation to fair value on $30$ June $20$X$1$ and $30$ June $20$X$2.$