(5 points) At the beginning of 2018, Larkspur purchased a new piece of equipment for $117,218,000. At the beginning of 2023, the company reported accumulated depreciation of $64,470,000 and accumulated impairment losses of $1,407,000 for the equipment. If the market value of the asset on December 31, 2023 was $46,207,000, which of the following line items will be included in the journal entry for the asset, assuming that Larkspur follows IFRS? (A 45) O Credit to revaluation surplus of $5,134,000 O Credit to gain on revaluation of $5,134,000 Debit to revaluation surplus of $5,134,000 Debit to loss on revaluation of $5,134,000