please can you do both

A partial statement of financial position of Ivanhoe L Ld on December 31,2022, showed the foilowing property, plant, and equipment assets accounted for under the cost model faccumulated depreciation includes depreciation for 20221: Ivanhoe uses straight-tine depreciation for its bullding \{remaining useful life of 20 years, no residual value) and for its equipment: fremaining useful life of 8 years, no residual valuek Ivanhoe applies IfR5 and has decided to adopt the revaluation model for its building and equipment, effective December 31,2022: On this date. an independent appraiser assessed the fair value of the bullding to be $146,000 and that of the equipment to be $100,000. Prepare the necessary general journal entries, if any, torevalue the building and the equlpment as at December 31 , 2022, using the asset adjustment method. (Credif account titles are autamatically indented when the amount is entered Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter O for the arncuins List all debit entries before credit entrites? Prepare the necessary seneral journal entries, if any, to revalue the building and the equipmvent as at December 31,2022 , using the proportionate method. (Credit account tities are qutomatically indented when the omount is entered, Do not indent manuslly if no entry is required, select "No Entry" for the account tities and enter 0 for the amounts, List all debit entries before credit entries. Do not round intermedlote calculatlons. Round final answers to 0 decimal ploces es 5.275