An asset carried on the revaluation model has a carrying value of 330 000. At this date, the value in use is 545 000, the fair value is 555 000. The historical carrying value is 350 000. The carrying value which would have been recognised if the asset was revalued but never impaired is 502 000. Which journal entry(ies) 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: a. Dr PPE... Cr Revaluation surplus via OCI.. b. None of the options ..205 000 .........205 000 O c. Dr PPE...... Cr Profit or loss..... and Dr PPE... ..205 000 205 000 .205 000 Cr Revaluation surplus via OC..................205 000 d. Dr PPE.... .172 000 Cr Profit or loss... Cr Revaluation surplus via OCI... e. Dr PPE Cr Profit or loss........ ....20 000 .............152 000 ..205 000 205 000