XYZ Company purchased a land for $ 1,000,000 during 2017 and chooses the revaluation model in accounting for its land.

Below are the following information:

Date	Fair Value
December 31, 2017	$ 1,120,000
December 31, 2018	$ 870,000
December 31, 2019	$ 1,110,000

a ) What is the amount of unrealized gain on revaluation - land for the year 2017? ___Unrealized gain

b ) How much is the accumulated other comprehensive income for the year 2017 to be recognized in the balance sheet? ____accumulated other comprehensive income

c ) What is the amount of unrealized gain on revaluation - land for the year 2018? ____

d ) How much is the impairment loss for the year 2018? ____

e ) How much is the accumulated other comprehensive income for the year 2018 to be recognized in the balance sheet? ____

f ) How much is the recovery of impairment loss and revaluation gain on land for the year 2019? _____

g ) What is the amount of unrealized gain on revaluation - land for the year 2019? ____

h ) If the land was sold on January 10, 2020, for $ 1,115,000, how much is the gain on sale of land? ____

i ) How much is the accumulated other comprehensive income to be recycled to the retained earnings as a result of the gain on sale of land? ____