PPE example

I have a question dear tutor.

For example

Building costing 100000$
useful life 20 years
After one year depreciation, the asset revalued to 120000$
After two years depreciation, the asset revalued to 130000$
After three years depreciation, the asset revalued to 90000$

Narrative————————-HC———————–Revalued————————–Reserve
Cost————————–100000

Depreciation————–(5000)
(100000/20 years)
CV————————–95000————————120000——————————-20000$

Depreciation
(120000/19)————–(5000)————————(6315)——————————(1315)

CV———————-90000————————-113685——————————-23685

Balancing figure————————————–16315——————————16315

Revised CV————90000————————1300000————————400000

Depreciation———-(5000)———————–(7222)—————————(2222)
(130000/18)
CV——————–85000————————-122778————————-37778

Balancing fugure———————————-(32778)

Revised CV———-85000———————–90000——————————Nil

1st year entry

Debit asset–20000
Debit AD—–5000
credit OCI—25000

2nd year

Debit asset—-10000
Debit AD——5000
Credit-16315

3rd year

Debit Asset-40000
Debit AD-7222———-do we here debit AD or PL?
credit-OCI-32778

Did i gave all entries correctly?I watched your lecture and tried another a bit different type of question by myself to test my own understanding.