On 30 June 2022 the statement of financial position of Kookaburra Ltd showed the following non-current assets after charging depreciation. Building $600 000 Accumulated depreciation (200 000) $ 400 000 Motor vehicle 240 000 Accumulated depreciation (80 000) 160 000 The company has adopted fair value for the valuation of non-current assets (revaluation model under IAS 16). This has resulted in the recognition in previous periods of an asset revaluation surplus for the building of $28 000. On 30 June 2022, an independent valuer assessed the fair value of the building to be $320 000 and the vehicle to be $180 000. 

REQUIRED: Prepare any necessary journal entries to revalue the building and the vehicle as at 30 June 2022.