A company purchased an asset at the end of $2008.$ Its purchase price and the fair values at the end of $2009$ and $2010$ are given below:

Asset Purchase Price $($$$)$ Fair value at the end of $2009($$$)$ Fair Value at the End of $2010($$$)$

A $37,50041,10035,400$

Given that the company follows the revaluation model to report the asset, answer the following questions:

The revaluation$$related entry on the company$$s income statement and revaluation surplus at the end of $2009$ is closest to:

Income Statement $($$$)$ Revaluation Surplus $($$$)$

A $041,100$

B $5,7003,600$

C $03,600$

Group of answer choices

Row A

Row B

Row C