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 A Purchase Price ($) 37,500 Fair value at the end of 2009 ($) 41,100 Given that the company follows the revaluation model to report the asset, answer the following question: The revaluation-related entry on the company's income statement and revaluation surplus at the end of 2010 is closest to: Income Statement ($) A -5,700 B -2,100 C -2,100 Row A Row B Row C Revaluation Surplus ($) 0 -3,600 0 Fair value at the end of 2010 ($) 35,400