XYZ Ltd purchased an office building for R$675000$ on $1$ March $2020($useful life of $5$ years$)$ Fair value on $30$ June $2020$ was R$750000$ Fair value on $31$ December $2020$ was R$700000$ XYZ uses the cost model to measure PPE and the fair value model to measure investment property Prepare journal entries for the year ended $30$ June $2020$