A building is revalued from $400,000 (carrying amount) to $360,000 reversing a previous increment of $50,000. The amount of the decrement is debited to:

a.Dr Revaluation surplus: $50,000; Dr Revaluation expense $10,000.

b.Dr Revaluation expense: $40,000; Dr Revaluation surplus: $10,000.

c.Dr Revaluation expense: $40,000.

d.Dr Revaluation surplus: $40,000.

e.Dr Revaluation expense: $10,000; Dr Revaluation surplus: $40,000.