Chee Ltd chooses revaluation model to measure land. After revaluation at the end of year 2011, the carrying amount of the land was $108,000 while the balance of revaluation surplus was $10,000. The land was revalued again to FV of $95,000 at the end of year 2012. According to AASB 116 Property, Plant and Equipment, what is the entry to record the revaluation at the end of year 2012? (ignore the tax consequence) D Dr. Revaluation expense $13,000 Cr. Land $13,000 Dr. Revaluation reserve $13,000 Cr. Land $13,000 Dr. Revaluation expense $3.000 Dr. Revaluation reserve $10,000 Cr. Land $13,000 Dr. Land $13,000 Cr. Revaluation expense $13,000