Trendy Bhd is a multinational company, venturing into many types of business and investment activities. On 1 January 2013, Trendy Bhd acquired a new 10-storey building in Dengkil, Selangor. The cost of the said building was RM24,000,000, excluding legal and other incidental costs of RM2,000,000. The company also incurred promotional cost to market for tenants amounted to RM300,000. The estimated useful life of the building is 30 years. The building has been fully rented out to non-related organizations, earning total rental income of RM500,000 per month. Trendy Bhd was required to provide ancillary services of RM100,000 per annum and charge to the tenants of the premises as a fee. However, these services were not significant to the whole arrangement. At the end of year 2013 and 2014, the market value of the building was RM26,700,000 and RM26,200,000 respectively. The company adopts the fair value model in its subsequent measurement of investment property. Required: Discuss the accounting treatment of the building for both years ended 31 December 2013 and 2014. Support your answer with relevant journal entries. (4 marks)