(B) A building was purchased many years ago for RM200,000. It had been depreciated at 2% per annum (50 years useful life) on the straight line basis and the carrying amount of the asset at 1 July 2020 is RM132,000. The directors have had the asset valued at RM750,000 and would like to incorporate this valuation into the financial statements for the year ended 30 June 2021. Required Prepare a non-current asset note for the year ended 30 June 2021 and calculate the revaluation surplus assuming that: i. The valuation is as at 1 July 2020 ii. The valuation is as at 30 June 2021. (15 marks)