ABC Ltd has the following land and buildings in its financial statements as of 30 June 2022: On 30 June 2022, the balance of the revaluation surplus is $922193, of which $691645 relates to the factory land and $230548 to the buildings. On this same date, independent valuations of the land and buildings are obtained. In relation to the above assets, the assessed fair values on 30 June 2022 are: Required: Provide the journal entries to account for the revaluation on 30 June 2022. ABC Ltd classifies residential and factory land as different classes of assets