About the building of the company were the following entries already recorded Historical cost of the business center 1,000 Accumulated depreciation on 1st of January 700 The management decided to revaluate the business center. The fair value was 1,110 on the 1st of January, the residual value 155 the useful lifetime 50 years. The realized revaluation gain is not transferred annually. Required: Record the current year's transactions related to the above asset. (Round to the nearest Integer.) 1. Netting: Dr e 2. Revaluation: Dr . 3. Depreciation; DI . Cr