XYZ Corporation purchased a building on January 1, 2023, for $5,000,000. The building has a useful life of 40 years with no residual value. The company uses the straight-line method of depreciation.
On January 1, 2025, due to a rapid change in the business environment, XYZ Corporation carried out a revaluation of the building. The fair value of the building at this time was found to be $6,000,000. The company's policy is to adjust the future depreciation to reflect the revalued amount.
On December 31, 2027, the fair value of the building is determined to be $4,500,000, and the company decides to carry out a revaluation.

Questions:
1-What is the annual depreciation expense for 2023 and 2024 before revaluation?
2-What is the carrying amount of the building on December 31, 2024, before revaluation?
3-What is the revaluation surplus on January 1, 2025?
4-What is the revised annual depreciation expense from 2025 onwards? 5What is the carrying amount of the building on December 31, 2027, before the second revaluation?
6-What is the revaluation adjustment required on December 31, 2027, and how should it be recorded?