6. XYZ Bhd has three pieces of land and the detailed information is as follows:

CostRevaluation as end of year

Acquired Y1 Y3 Y6 Y9 (RM'000) RM'000 RM'000 RM'000

A 700 400 800 900

B 1,200 1,500 1,400 1,600

C 800 900 1,200 Sold for

RM1,400

The entity adopts the fair value method in the accounts.

Required:

Show the journal entry to record the above revaluation.