An asset carried on the revaluation model has a carrying value of 330 000. At this date, the value in use is V545 000, the fair value is VSSS 000. The historical carrying value is V350 000. The carrying value which would have been recognised if the asset was revalued but never impaired is 502 000. Which journal entryles) should you process to account for the reversal of the impairment if there are clear indicators that the asset is no longer impaired? Select one Ga. None of the options O b. Dr PPE Ce Revaluation surplus via OC 205 000 205.000 0 Dr PPE... 172 000 Cr Profit or loss Cr Revaluation surplus via DC... d. Dr PPE.... 20 000 152 000 205 000 Cr Profit or loss 205 000 Oe. Dr PPE 205 000 Cr Profit or loss 205 000 and Dr PPE 205 000 Cr Revaluation surplus via OO 205 000