An extract of the annual report of Harry Ltd for the year ended 30 June 2020 shows the following information regarding Building: The building is depreciated on a straight-line basis over a 10-year period. The company decides to adopt the revaluation model for the building. The building is assessed to have a fair value of $280,000 at 30 June 2020. On 30 June 2021 , the fair value of building is assessed to be $230,000. Recoverable amounts in both years equal fair values. Select the journal entry which correctly reflects the impact of the revaluation for the year ended 30 June 2021 in accordance with AASB116 Property, Plant and Equipment. Dr: Loss on revaluation (OCI) \$10,000; Cr: Building $10,000 Dr: Asset revaluation Surplus $10,000; Cr: Loss on revaluation (OCI) $10,000 Dr: Loss on revaluation (OCI) $10,000; Cr: Building $10,000 Dr: Loss on revaluation (I/S) \$10,000; Cr: Building $10,000 Dr: Asset revaluation Surplus $10,000; Cr: Loss on revaluation (OCl)$10,000 Dr: Loss on revaluation (I/S)$10,000; Cr: Building $10,000