4. (8 分) SSS Company owns land that it purchased at a cost of £600,000 in 2016. The company chooses to use revaluation accounting to account for the land.The land’s value fluctuate as follows (all amounts as of December 31): 2016, £585,000; 2017, £598,000; 2018, £630,000; and 2019, £590,000.
Instructions Prepare the journal entries to record the revaluation of the land in each year.
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