ABC Ltd has the following land and buildings in its financial statements as at 30 June 2022: Residential land at $2000 000 Factory land at valuation 2020 $1800000 Buildings, at valuation 2020 $1600000 Accumulated depreciation $200000 At 30 June 2022, the balance of the revaluation surplus is S800 000, of which $600000 relates to the factory land und $200 000 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 at 30 June 2022 are: Residential land, previously recorded at cost $2200000 Factory land, previously revalued in 2020 $1400000 buildings, previously revalued in 2020 $1800000 Provide the journal entries to account for the revaluation on 30 June 2022. ABC Ltd classifies the residential land and the factory land as different classes assets