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On April 13, 2020, Sheffield Ltd. purchased a small apartment building with eight suites. The building qualified as an investment property under IAS 40. At the time of purchase, six out of the eight suites were rented. Sheffield paid the following items at the time of its acquisition of the apartment building (all items were paid in cash except for the building itself, for which Sheffield took out a mortgage): Purchase price of building Legal fees Property transfer fees Painting of empty apartments Advertising for empty apartments $4,000,000 7,000 24,000 5,000 2,000 On April 14 the previous owner of the apartment building paid Sheffield $11,000 for damage deposits from the existing tenants. On December 31, 2020, the apartment building had a fair value of $4,190,000. On December 31, 2021, it was determined that the apartment building had a fair value of $3,990,000. Assuming Sheffield follows IFRS, prepare the journal entries required to record the above events. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record entries in the order presented in the problem.) Account Titles and Explanation Debit Credit Date April 13, 2020 Investment Property Advertising Expense 2,000 Repairs and Maintenance Expense Cash Mortgage Payable April 13, 2020 Tenant Deposits Liability Cash Dec 31, 2020 Investment Property Gain or Loss in Value of Investment Property Dec. 31, 20214 Gain or Loss in Value of Investment Property Investment Property