About the building of the company were the following entries already recorded: Historical cost of the business center 44 000 Accumulated depreciation on 1st of January 4,400 an The management decided to revaluate the business center. The fair value was 47,080 on the 1st of January, the residual value was 9,416, the useful lifetime was 20 years. The realized revaluation gain is transferred annually. Required: Record the current year's transactions related to the above asset. (Round to the nearest integer.) . 1. Netting: Dr Cr Cr 2. Revaluation: Dr 4 Cr 3. Depreciation: Dr e Cr 4. Transfer: Dr