Task 3. - 14 points max Dessina, Inc. purchased land in January 2010 for 25 000 EUR. The land's fair value at the end of 2010 is 36 000 EUR, at the end of 2011 30 000 EUR, at the end of 2012 32 000 EUR and at the end of 2013 18 000 EUR. Assume that Dessina Inc.uses revaluation accounting to account for land. Make journal entries to record land using revaluation for the years 2010-2013