XYZ Limited purchased land for $10 million. In the second year, the land was revalued to $15 million. In the third year, the land was revalued to $12 million. At the beginning of the fourth year, the land was sold for $11 million. Which of the following belongs to the journal entries for the sale of land? A. CR Land 10 million B. CR Land 11 million C.DR Loss on sale 1 million D.CR Gain on sale