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Problem 29-5 (ACP) Cherry Company acquired a building on January 1, 2017 at a cost of P20,000,000. The building has an estimated useful life of 6 years and residual value of P2,000,000. The building was revalued on January 1, 2020 and the revaluation revealed replacement cost of P30,060,000, residual value of P4, 000,000 and revised useful life of 8 years. Required: 1. Prepare journal entry to record the revaluation. 2020. 2. Prepare journal entry to record annual depreciation for 3. Prepare journal entry to record the piecemeal realization of the revaluation surplus. Problem 29-6 (LAA) On January 1, 2015, Grape Company purchased a new building at a cost of P3,000,000. Depreciation was computed on the straight line basis at 4% per year. On January 1, 2020, the building was revalued at a fair value of P4,000,000. To record the revaluation, the following journal entry was made. Building 1,000,000 Retained earnings 1,000,000 Required: a. What journal entry should have been made to record the revaluation? b. What journal entry is necessary to correct the accounts? C. Prepare journal entry for the subsequent annual depreciation. d. Prepare journal entry for the piecemeal realization of the revaluation surplus