Merge Cell 3- Insert How 2. DeleteRow 8 Remove Conditional Format K HERE TO SAVE YOUR WORK D F L M B E H K Revaluation (Version 4) Sage Ltd. purchased a building on January 1, 2018 for $15.990,000. Sage accounted for this asset using the revaluation model and revalued the building every two years. The building was estimated to have a useful life of 30 years with no residual value, and Sage used straight-line depreciation. On December 31, 2019, the building had a fair value of $15.092,000. On December 31, 2021, the building had a fair value of $13,751.400. Instructions Prepare the journal entries on the books of Sage Ltd. to revalue the building on December 31, 2019 and December 31, 2021 using the asset adjustment method. Please use the space below to show support for your calculations. Please provide your complete journal entries (omit explanations) in the table below. Date Accounts Debit Credit 1 4 New