The following is included in BA's summary of significant accounting policies disclosure note. “Intangible assets are held at cost and are either amortised on a straight-line basis over their economic life, or they are deemed to have an indefinite economic life and are not amortised, but tested annually for impairment.” Assume that on March 31, 2009, BA decided to revalue its Landing rights intangible assets and that the fair value on that date was determined to be $190 million. Amortization expense for the year already has been recorded. Prepare the journal entry to record the revaluation.