At December 31, 2017, the end of its first year of operations, Franklin SA chose to use the revaluation framework allowed under IFRS. Franklin's ledger shows Equipment euro 750,000 and Accumulated Depreciation Equipment euro 150,000. (a) Independent appraisers determine that the plant assets have a fair value of euro 660,000. Record the revaluation. (b) Using your answer from part (a), what would be the amount of Franklin's 2018 depreciation? Assume no change in the value of Franklin's equipment in 2018, a 4-year remaining life, and no residual value. (c) Independent appraisers determine that the plant assets have a fair value of euro 520,000. Record the revaluation. (Ignore your answers to parts (a) and (b).) (d) Using your answer from part (c), what would be the amount of Franklin's 2018 depreciation? Assume no change in the value of Franklin's equipment in 2018, a 4-year remaining life, and no residual value