Before application of the IFRS Revaluation option, the 12/31/17 balance sheet of the Ney Company included its only building Building $500,000 620,000) A/D Book Value $180,000 The fair value at 12/31/17 was $360,000. No revaluation was recorded in prior years. The Proportional Revaluation method is used. What is the effect of the revaluation adjustment on the 12/31/17 Accumulated Depreciation account and the 12/31/17 Total Stockholders' Equity, respectively? Select one a 5180,000, $360,000 b. $360,000, $180,000 c$180,000, $320,000 d. $320,000, $180,000 e. $360,000, $360,000