An intangible asset has an amount of $100,000. It has a useful life of 10 years. The company uses the straight-line method of depreciation. At the end of the 2nd year, the related asset was revalued and its value was determined as 90.000 TL. Make the record to be made as of the end of the 2nd year by adjusting the gross amount of the relevant asset in proportion to the valuation.