Yellowstone $($Pty$)$ Ltd is a company with a $31$ December year$-$end. The company operates in the transport industry and therefore owns various trucks. The company owns a piece of land that they use to park their trucks on when they are not out on a specific transportation route or job. Yellowstone $($Pty$)$ Ltd originally purchased the property on $1$ January $2021$ for R$470000.$ The land was paid $100000$ cash and $300000$ was financed by ST$$net bank with an annual rate of $11\%$ and payable annually $31$ December over a period of $20$ years

Yellowstone $($Pty$)$ Ltd makes use of the revaluation model to account for all land and a revaluation is done annually.

The following fair values were applicable to the land:

$31$ December $2021$ R$550000$

$31$ December $2022$ R$450000$

$31$ December $2023$ R$500000$

Prepare ALL the general journal entries required to account for the LAND in the records of Yellowstone $($Pty$)$ Ltd for the financial year ended $31$ December $2021,$ December $2022$ AND December $2023.$