Blockware Corporation has selected to use the revaluation model for its assets. Recently it had its building appraised. The appraiser placed a $5.0 M value on the building. Back in 2012 this building was purchased for $4.0M. This increases in value over cost requires a O A. Cr. to revaluation surplus O B. Cr. to the building account C. Dr. to accumulated depreciation D. Dr. to revaluation surplus